Green Activity-Based Costing Production Planning Model Comparison Under Various Carbon Pricing Policy
博士 === 國立中央大學 === 企業管理學系 === 107 === Environmental problems pose a direct threat to human life; a carbon tax is one of the efficient ways to lower greenhouse gas. However, counties that implement the relevant policies only make up for less than 20% of the total global emission quantity. The implemen...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/gx7s53 |
| Summary: | 博士 === 國立中央大學 === 企業管理學系 === 107 === Environmental problems pose a direct threat to human life; a carbon tax is one of the efficient ways to lower greenhouse gas. However, counties that implement the relevant policies only make up for less than 20% of the total global emission quantity. The implementation of a carbon tax not only affects companies but also government policy making. This paper proposes five green Activity-Based Costing models with possible situations of carbon tax and carbon right functions; comparisons are also carried out to examine the differences. The results indicate huge differences in profit and production. This paper also gives some suggestions for companies on dealing with upcoming policy as well as for government policy making.
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