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This paper presents a mixed activity-based costing decision (MABCD) model for green airline fleet planning under the constraints of the European Union Emissions Trading Scheme (EU ETS), in which activity-based costing (ABC) model is incorporated with a modified product-mix decision model for total operating costs of individual flights under EU ETS constraints. A numerical example for comparing cost-effectiveness...
In the past two decades, the globalization of financial markets and multinational trade has intensified internationally, and become increasingly competitive. In the construction industry, critical changes are initiated to reduce operating costs for achieving sustainable operation. Conventional cost pricing for building projects no longer apply as energy shortage and environmental pollution are new...
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