2,036
Views
189
CrossRef citations to date
0
Altmetric
Original Articles

A fuzzy goal programming approach for green supply chain optimisation under activity-based costing and performance evaluation with a value-chain structure

&
Pages 4991-5017
Received 01 Jan 2007
Accepted 12 Nov 2008
Published online: 30 Jun 2009
 

Supply chain operation with sustainable consideration has become an increasingly important issue in recent years. However, the decision framework with integrated costing and performance evaluation for green supply chain (GSC) has not been well developed so far in the literature. For this reason, this paper is aimed to propose a fuzzy goal programming (FGP) approach that integrates activity-based costing (ABC) and performance evaluation in a value-chain structure for optimal GSC supplier selection and flow allocation. The FGP approach is particularly suitable for such a decision model which includes flexible goals, financial and non-financial measures, quantitative and qualitative methods, multi-layer structure, multiple criteria, multiple objectives, and multiple strategies. An activity-based example of structural GSC with relevant costs and performances is presented for computing the composite performance indices of the GSC suppliers. A green supply chain of a mobile phone is used as an illustrative case. Several objective structures and their results are compared. The sensitivity analyses show that pure maximisation of financial profit can achieve the highest profit level, which also has the largest Euclidean distance to the multiple aspiration goals. In order to determine the final objective structure, an analytic hierarchy process (AHP) is used. This paper provides a new approach to assess and control a complex GSC based on value-chain activities, and obtain a more precise solution. The establishment of this GSC model not only helps decision-makers to monitor GSC comprehensive performance but also can facilitate further improvement and development of GSC management.

Log in via your institution

Log in to Taylor & Francis Online

PDF download + Online access

  • 48 hours access to article PDF & online version
  • Article PDF can be downloaded
  • Article PDF can be printed
EUR 50.00 Add to cart

* Local tax will be added as applicable
 

Related Research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.