Abstract

The environmental pollution issue in the textile industry has gained significant attention recently as one of the world’s most polluting industries. This paper aims to optimize product mixes for profit, tax, carbon, and resource efficiency. It employs mathematical models based on Activity-Based Costing (ABC) and the Theory of Constraints (TOC) to address carbon emissions, waste reuse, and energy recovery. Industry 4.0 technologies are integrated with real-time sensing and detection in production, and data are analyzed in the ERP system for optimal responses to production issues. The study explores different carbon emission cost models, including balancing environmental protection and green production with maximizing corporate profits. Additionally, a new environmentally friendly brick is proposed, combining cement with emitted coal slag to create a cost-effective and eco-friendly product.

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