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Environmental Life Cycle Costing - Chapter 3

Được trình bày tóm tắt lý do đằng sau môi trường giá rẻ, với trọng tâm cụ thể về các vấn đề quan trọng mà người ta phải xem xét trước khi và trong khi, việc đánh giá. Các cuộc thảo luận cụ thể về ranh giới hệ thống thích hợp, cũng như liên kết khác để đánh giá vòng đời, được thảo luận. Những vấn đề phương pháp bao gồm các định nghĩa của các đơn vị chức năng và các phương tiện thích hợp nhất cho để tập hợp dữ liệu. Việc giải thích các kết quả và. | 3 Environmental Life Cycle Costing Gerald Rebitzer and Shinichiro Nakamura Summary The rationale behind environmental LCC is presented with a specific focus on key issues that one must consider prior to and during the assessment. Specific discussions on the appropriate system boundaries as well as other links to life cycle assessment are discussed. These methodological issues include the definition of the functional unit and the most appropriate means for data aggregation. The interpretation of the results and the use of portfolio presentations of LCC as a function of the key environmental impact are recommended. Inputoutput-based LCC is also presented and applied to the cross-cutting washing machine case. 3.1 OBJECTIVES OF ENVIRONMENTAL LCC Environmental LCC is an approach to estimate the economic dimension alone or as part of a sustainability assessment see Chapter 9 . Therefore as for the environmental assessment it is of utmost importance to provide an assessment that can be quantified and thus be used for measuring progress. Without metrics and thresholds aspects of sustainability cannot be managed and thus improved. It is assumed that the environmental dimension is covered by LCA methods and the social aspects by other approaches which however are in the early stages of development Klopffer 2003 Hunkeler and Rebitzer 2005 Weidema 2006 . It should be noted that the environmental LCC methodology is usually meant to be used for validated though approximate cost estimations in for example product development or marketing analysis. With its comparative and systemic nature aimed at decision making in the sustainability context it does not replace traditional detailed cost accounting or cost management practices. It is rather a specific defined and to-be-standardized tool to estimate decision-relevant differences between alternative products based on real monetary flows or to identify improvement potentials within 1 life cycle. One can also observe in reference to .