Đang chuẩn bị liên kết để tải về tài liệu:
Environmental Life Cycle Costing - Chapter 2

Chương này thảo luận về giá trị thời gian của tiền bạc cũng như làm thế nào giảm giá nên được thực hiện để cuộc sống chu kỳ chi phí ước tính là phù hợp với phương pháp làm việc. Chiết khấu sẽ phụ thuộc vào loại chi phí chu kỳ cuộc sống (LCC) thực hiện cũng như tác động môi trường chi phối, và là một thủ tục lặp đi lặp lại đòi hỏi phải có một phân tích độ nhạy cảm và đánh giá ngang hàng. Cần phải xem xét giá rẻ từ quan điểm của những người. | 2 Modeling for Life Cycle Costing Gjalt Huppes Andreas Ciroth Kerstin Lichtenvort Gerald Rebitzer Wulf-Peter Schmidt and Stefan Seuring Summary This chapter discusses the time value of money as well as how discounting should be carried out so that the estimated life cycle cost is consistent with the methodology employed. Discounting will depend on the type of life cycle costing LCC carried out as well as the dominant environmental impacts and is an iterative procedure requiring a sensitivity analysis and peer review. The need to consider LCC from the perspective of who bears the cost is highlighted in a case study. Explanations are given as to when it is appropriate to include taxes tariffs and externalities such as willingness-to-pay values. The aggregation of costs is also summarized. 2.1 INTRODUCTION One could certainly question how fundamental the differences are between the types of LCC and what practical consequence these variations have in carrying out the analysis. Within this chapter the dimensions of costing are examined each one attempting to respond to a set of questions that may arise when one is involved in collecting or estimating the costs to be included in an LCC including the following How are costs modeled Are the costs reported evaluated and distinguished over time as with quasi- dynamic modeling or is the time value of money not considered Which cost categories are employed Are only market costs considered or does the analysis expand to include taxes and tariffs or even concepts such as willingness to pay Whose costs are taken into account Are only the costs from specific firms and individuals considered or are costs from the society at large included How are costs aggregated Are costs reported as averages in terms of net present value or as annuities 17 2008 by the Society of Environmental Toxicology and Chemistry SETAC 18 Environmental Life Cycle Costing Each of the aforementioned questions relates to 1 of the 4 basic dimensions of LCC and .