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Energy Efficiency and Carbon Emission Reduction in Coffee Roasting: Approach of Activity-Based Costing (ABC) Methodology

Author

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  • Wen-Hsien Tsai

    (Department of Business Administration, National Central University, Jhongli, Taoyuan 32001, Taiwan)

  • Kuo-Hsien Lee

    (Department of Business Administration, National Central University, Jhongli, Taoyuan 32001, Taiwan)

  • Chung-Chen Huang

    (Department of Business Administration, National Central University, Jhongli, Taoyuan 32001, Taiwan)

Abstract

This study explores optimizing carbon emissions in the coffee bean roasting industry through the application of Activity-Based Costing (ABC). By analyzing three roasting product combinations—light roast, medium roast, and dark roast—the research evaluates production costs, energy consumption, carbon emissions, and profitability. The light roast demonstrates the highest profitability and the lowest environmental impact, offering a favorable balance between economic and environmental objectives. Light roasting reduces carbon emissions by 33.33% compared to dark roasting and by 16.67% compared to medium roasting. The medium roast achieves moderate profitability while maintaining manageable energy consumption and carbon emissions. Conversely, the dark roast, though profitable, shows significantly higher energy consumption and carbon emissions, highlighting the need for targeted improvements in process efficiency. This study underscores the advantages of ABC in providing precise cost allocation and identifying resource inefficiencies, enabling businesses to implement energy-efficient technologies and optimize operations. It also emphasizes the importance of adopting renewable energy sources and leveraging government incentives to align sustainability with financial goals. This study serves as a model for integrating economic performance with environmental responsibility, offering actionable insights for businesses. Future research could expand the scope of this approach to other continuous process industries, demonstrating its broader applicability and potential for improving sustainability across diverse sectors.

Suggested Citation

  • Wen-Hsien Tsai & Kuo-Hsien Lee & Chung-Chen Huang, 2025. "Energy Efficiency and Carbon Emission Reduction in Coffee Roasting: Approach of Activity-Based Costing (ABC) Methodology," Energies, MDPI, vol. 18(5), pages 1-27, February.
    • Handle: RePEc:gam:jeners:v:18:y:2025:i:5:p:1018-:d:1595344
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    References listed on IDEAS

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    1. David Silva da Costa & Tânia Gonçalves Albuquerque & Helena Soares Costa & Adriana Pavesi Arisseto Bragotto, 2023. "Thermal Contaminants in Coffee Induced by Roasting: A Review," IJERPH, MDPI, vol. 20(8), pages 1-25, April.
    2. Anderson, Shannon W. & Hesford, James W. & Young, S. Mark, 2002. "Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry," Accounting, Organizations and Society, Elsevier, vol. 27(3), pages 195-211, April.
    3. Hugo Sakamoto & Larissa Thaís Bruschi & Luiz Kulay & Akebo Yamakami, 2023. "Using the Life Cycle Approach for Multiobjective Optimization in the Context of the Green Supply Chain: A Case Study of Brazilian Coffee," Sustainability, MDPI, vol. 15(18), pages 1-18, September.
    4. Naimeh Mohammadi & Mohammad M. Khabbazan, 2022. "The Influential Mechanisms of Power Actor Groups on Policy Mix Adoption: Lessons Learned from Feed-In Tariffs in the Renewable Energy Transition in Iran and Germany," Sustainability, MDPI, vol. 14(7), pages 1-27, March.
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