The synergy of activity-based costing (ABC) and the theory of constraints (TOC) in environmental cost management
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Abstract
This study aims to examine the integration of Activity-Based Costing (ABC) and the Theory of Constraints (TOC) as a conceptual framework for developing environmentally conscious and efficient environmental cost management. A systematic literature review was conducted on twenty relevant scientific publications to identify key patterns, findings, and integration opportunities between the two approaches. The results indicate that ABC enhances the accuracy of environmental cost information by tracing activity-based sources of energy waste, emissions, and waste generation, while TOC focuses on identifying and managing systemic constraints that limit efficiency and sustainability in production processes. The integration of ABC and TOC provides a comprehensive environmental cost management framework that goes beyond economic efficiency and strengthens organizational awareness of ecological limits. Conceptually, this synergy contributes to the advancement of environmental accounting as a knowledge-based system that links economic value with ecological responsibility and offers future development potential through digital technologies such as big data analytics, the Internet of Things (IoT), and artificial intelligence–based environmental management.
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How to Cite
Ningsih, A., Sahati, H., Loly, S. R., & Daromes, F. E. (2025). The synergy of activity-based costing (ABC) and the theory of constraints (TOC) in environmental cost management. Indonesia Accounting Research Journal, 13(2), 210–219. https://doi.org/10.35335/iacrj.v13i2.579
References
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Cooper, R., & Kaplan, R. S. (1991). Profit priorities from activity-based costing. Harvard Business Review, 69(3), 130–135.
Deegan, C. (2017). Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward. Critical Perspectives on Accounting, 43, 65–87. https://doi.org/10.1016/j.cpa.2016.06.005
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Sukendro, B. (2024). Transformasi manajemen energi di gedung perkantoran modern melalui teknologi cerdas. Jurnal Teknologi Hijau, 5(1), 33–47.
Supriyono, R. A., & Arfianti, A. D. (2020). Akuntansi manajerial dan kesadaran ekologis: Perspektif Environmental Management Accounting. Jurnal Paradigma Akuntansi, 2(3), 122–138.
Suresh, R., Ramachandran, M., & Sivaji, K. (2022). Tren terbaru dalam analisis Big Data dan aplikasinya dalam efisiensi energi. Jurnal Sistem Informasi Global, 11(3), 22–35.
Tsai, W. H., Yang, C. H., Chang, J. C., & Lee, H. L. (2012). An activity-based costing decision model for life cycle assessment in green building projects. European Journal of Operational Research, 238(2), 607–617. https://doi.org/10.1016/j.ejor.2014.03.045
Wahyuni, N., & Rahmawati, S. (2021). Analisis penerapan Activity-Based Costing untuk pengendalian dampak lingkungan pada industri manufaktur. Jurnal Akuntansi Dan Lingkungan, 9(2), 33–47.
Anugrawati, S., Asmeri, R., & Meriyani, M. (2020). Pengaruh ukuran perusahaan, biaya lingkungan. Dan Kinerja Lingkungan Terhadap Profitabilitas Pada Perusahaan Pertambangan Di BEI. Jurnal Ilmiah Akuntansi, 9(1), 88–102.
Arfan, M., & Ratmono, D. (2019). Penerapan Activity-Based Costing dalam pengukuran biaya lingkungan pada perusahaan manufaktur di Indonesia. Jurnal Akuntansi Multiparadigma, 10(3), 421–439.
Burritt, R. L., Hahn, T., & Schaltegger, S. (2002). Towards a comprehensive framework for environmental management accounting---Links between business actors and environmental management accounting tools. Australian Accounting Review, 12(2), 39–50. https://doi.org/10.1111/j.1835-2561.2002.tb00202.x
Burritt, R. L., & Schaltegger, S. (2014). Accounting towards sustainability in production and supply chains. The British Accounting Review, 46(4), 327–343. https://doi.org/10.1016/j.bar.2014.10.001
Cooper, R., & Kaplan, R. S. (1991). Profit priorities from activity-based costing. Harvard Business Review, 69(3), 130–135.
Deegan, C. (2017). Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward. Critical Perspectives on Accounting, 43, 65–87. https://doi.org/10.1016/j.cpa.2016.06.005
Dewi, P., & Santoso, E. (2020). Biaya lingkungan dalam perspektif Activity-Based Costing pada industri makanan. Jurnal Akuntansi Dan Keuangan Indonesia, 17(1), 55–68.
Digitemie, W. N., & Ekemezie, I. O. (2024). Sistem manajemen energi bangunan (BEMS) untuk efisiensi energi. Jurnal Energi Dan Sistem Cerdas, 6(2), 101–115.
Farizi, N. (2018). Analisis pengelolaan dan pengendalian biaya lingkungan pada PT Jasa Marga (Persero) Tbk. Jurnal Akuntansi Dan Manajemen, 10(3), 210–226.
Ferreira, A., Moulang, C., & Hendro, B. (2010). Environmental management accounting and innovation: An exploratory analysis. Accounting, Auditing & Accountability Journal, 23(7), 920–948. https://doi.org/10.1108/09513571011080180
Goldratt, E. M. (1990). Theory of constraints. North River Press.
Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability… and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations and Society, 35(1), 47–62. https://doi.org/10.1016/j.aos.2009.04.006
Hasanah, N., & Kusuma, W. (2023). Optimalisasi kinerja lingkungan melalui pendekatan Theory of Constraints dan Environmental Management Accounting. Jurnal Akuntansi Dan Keberlanjutan, 9(2), 77–92.
Madanhire, I., & Mbohwa, C. (2016). Application of the theory of constraints in manufacturing industries. Procedia Manufacturing, 8, 333–340. https://doi.org/10.1016/j.promfg.2017.02.042
Ningsih, A., & Putri, L. (2022). Peran Environmental Management Accounting (EMA) dalam meningkatkan kinerja keberlanjutan korporasi. Jurnal Akuntansi Hijau, 8(1), 12–25.
Prabowo, T., & Kartikasari, D. (2023). TOC approach in sustainable manufacturing: Integrating system constraints and environmental responsibility. Jurnal Akuntansi Dan Bisnis, 18(1), 40–58.
Rahayu, S., & Puspitasari, D. (2021). Integrasi Activity-Based Costing dan Theory of Constraints dalam pengambilan keputusan strategis. Jurnal Akuntansi Berkelanjutan, 6(2), 93–110.
Rini, A., & Haryanto, J. (2022). Implementasi Theory of Constraints dalam pengelolaan limbah industri tekstil. Jurnal Manajemen Dan Teknologi Industri, 12(4), 201–214.
Salsabila, N. B. (2022). Hubungan kinerja lingkungan, biaya lingkungan, dan pengungkapan tanggung jawab sosial perusahaan (CSR) terhadap Return on Assets (ROA). Jurnal Akuntansi Berkelanjutan, 7(3), 180–196.
Schaltegger, S., & Burritt, R. (2010). Sustainability accounting for companies: Catchphrase or decision support for business leaders? Journal of World Business, 45(4), 375–384. https://doi.org/10.1016/j.jwb.2009.08.002
Siregar, D., Nurmala, H., & Hidayat, R. (2022). Activity-Based Costing implementation for carbon reduction in the chemical industry. Jurnal Akuntansi Dan Teknologi Lingkungan, 7(1), 1–14.
Suandi, A., & Ruchjana, E. T. (2018). Pengaruh kinerja lingkungan dan biaya lingkungan terhadap Return on Assets. Jurnal Ekonomi Dan Bisnis, 22(4), 367–381.
Sukendro, B. (2024). Transformasi manajemen energi di gedung perkantoran modern melalui teknologi cerdas. Jurnal Teknologi Hijau, 5(1), 33–47.
Supriyono, R. A., & Arfianti, A. D. (2020). Akuntansi manajerial dan kesadaran ekologis: Perspektif Environmental Management Accounting. Jurnal Paradigma Akuntansi, 2(3), 122–138.
Suresh, R., Ramachandran, M., & Sivaji, K. (2022). Tren terbaru dalam analisis Big Data dan aplikasinya dalam efisiensi energi. Jurnal Sistem Informasi Global, 11(3), 22–35.
Tsai, W. H., Yang, C. H., Chang, J. C., & Lee, H. L. (2012). An activity-based costing decision model for life cycle assessment in green building projects. European Journal of Operational Research, 238(2), 607–617. https://doi.org/10.1016/j.ejor.2014.03.045
Wahyuni, N., & Rahmawati, S. (2021). Analisis penerapan Activity-Based Costing untuk pengendalian dampak lingkungan pada industri manufaktur. Jurnal Akuntansi Dan Lingkungan, 9(2), 33–47.
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