Towards Carbon Neutrality and Circular Economy in the Glass Industry by Using the Production Decision Model
In the modern age, where global warming is intensifying year by year, carbon reduction has long been an issue that countries all over the world must pay attention to. Therefore, governments have established a carbon tax and trading system to control the total carbon emissions of each country. Accord...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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MDPI AG
2023-11-01
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| Series: | Energies |
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| Online Access: | https://www.mdpi.com/1996-1073/16/22/7570 |
| _version_ | 1797459500898189312 |
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| author | Chu-Lun Hsieh Wen-Hsien Tsai |
| author_facet | Chu-Lun Hsieh Wen-Hsien Tsai |
| author_sort | Chu-Lun Hsieh |
| collection | DOAJ |
| description | In the modern age, where global warming is intensifying year by year, carbon reduction has long been an issue that countries all over the world must pay attention to. Therefore, governments have established a carbon tax and trading system to control the total carbon emissions of each country. According to the European Container Glass Federation (FEVE), every 10% recycled waste glass can reduce carbon dioxide emissions by 5%. Recycling waste glass will not only save the cost of raw materials but also make a significant contribution to sustainable development. This study uses the circular economy concept in the glass industry to recycle waste glass. It combines activity-based costing (ABC) and the Theory of Constraints (TOCs) to establish a production decision-making model, including carbon tax and trading. The objectives of this study are to solve the problem through mathematical programming to explore the impact of the carbon tax and carbon rights cost on corporate profits and to provide the government with the results as a reference for establishing a carbon tax system. |
| first_indexed | 2024-03-09T16:52:13Z |
| format | Article |
| id | doaj.art-e3bce0b08ab74909b8b2a3c441ae446c |
| institution | Directory Open Access Journal |
| issn | 1996-1073 |
| language | English |
| last_indexed | 2024-03-09T16:52:13Z |
| publishDate | 2023-11-01 |
| publisher | MDPI AG |
| record_format | Article |
| series | Energies |
| spelling | doaj.art-e3bce0b08ab74909b8b2a3c441ae446c2023-11-24T14:40:19ZengMDPI AGEnergies1996-10732023-11-011622757010.3390/en16227570Towards Carbon Neutrality and Circular Economy in the Glass Industry by Using the Production Decision ModelChu-Lun Hsieh0Wen-Hsien Tsai1Department of Accounting Information, National Taichung University of Science and Technology, Taichung 40343, TaiwanDepartment of Business Administration, National Central University, Jhongli, Taoyuan 32001, TaiwanIn the modern age, where global warming is intensifying year by year, carbon reduction has long been an issue that countries all over the world must pay attention to. Therefore, governments have established a carbon tax and trading system to control the total carbon emissions of each country. According to the European Container Glass Federation (FEVE), every 10% recycled waste glass can reduce carbon dioxide emissions by 5%. Recycling waste glass will not only save the cost of raw materials but also make a significant contribution to sustainable development. This study uses the circular economy concept in the glass industry to recycle waste glass. It combines activity-based costing (ABC) and the Theory of Constraints (TOCs) to establish a production decision-making model, including carbon tax and trading. The objectives of this study are to solve the problem through mathematical programming to explore the impact of the carbon tax and carbon rights cost on corporate profits and to provide the government with the results as a reference for establishing a carbon tax system.https://www.mdpi.com/1996-1073/16/22/7570carbon neutralitycircular economyactivity-based costing (ABC)Theory of Constraints (TOCs)carbon taxdecision-making |
| spellingShingle | Chu-Lun Hsieh Wen-Hsien Tsai Towards Carbon Neutrality and Circular Economy in the Glass Industry by Using the Production Decision Model Energies carbon neutrality circular economy activity-based costing (ABC) Theory of Constraints (TOCs) carbon tax decision-making |
| title | Towards Carbon Neutrality and Circular Economy in the Glass Industry by Using the Production Decision Model |
| title_full | Towards Carbon Neutrality and Circular Economy in the Glass Industry by Using the Production Decision Model |
| title_fullStr | Towards Carbon Neutrality and Circular Economy in the Glass Industry by Using the Production Decision Model |
| title_full_unstemmed | Towards Carbon Neutrality and Circular Economy in the Glass Industry by Using the Production Decision Model |
| title_short | Towards Carbon Neutrality and Circular Economy in the Glass Industry by Using the Production Decision Model |
| title_sort | towards carbon neutrality and circular economy in the glass industry by using the production decision model |
| topic | carbon neutrality circular economy activity-based costing (ABC) Theory of Constraints (TOCs) carbon tax decision-making |
| url | https://www.mdpi.com/1996-1073/16/22/7570 |
| work_keys_str_mv | AT chulunhsieh towardscarbonneutralityandcirculareconomyintheglassindustrybyusingtheproductiondecisionmodel AT wenhsientsai towardscarbonneutralityandcirculareconomyintheglassindustrybyusingtheproductiondecisionmodel |