To pursue more comfortable living
human beings have overexploited resources, accumulated large amounts of waste
and damaged the natural ecological environments, resulting in extreme climates.
Slag produced by blast furnaces in the steel industry may be recycled grinded
to slag powder, a building material and cement substitute, which may reduce
cement mining and create multiple economic benefits. In the case study,
Activity-Based Costing (ABC) is experimentally employed to the first-phase slag
powder production and the second-phase ultrafine slag power and cement
production. Modification of the activities flow has improved the activities
effectiveness and saved the indirect costs, thus enhancing the company’s
competitiveness and profitability.
JEL classification numbers: JEL: M00, M40, M41,
Keywords: Small and Medium Size
Enterprise (SMEs), Green Industry, Activity-Based Costing (ABC), Water-
Quenched Blast Furnace Slag, operation analysis