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Environmental Life Cycle Costing - Chapter 5

Tóm tắt thông tin tích hợp các chi phí vòng đời vào những thực hành quản lý hiện tại được thảo luận trong ánh sáng của động cơ được công nhận cho các công ty để theo dõi và phổ biến các chi phí môi trường bên ngoài của giao dịch thương mại. Các chỉ số cần được lựa chọn một cách thích hợp, bổ sung bởi các khuyến nghị rằng bất kỳ số liệu phải được dựa trên chứng minh, phương pháp tiếp cận toàn diện. Phạt cảnh cáo, do đó, quy định liên quan đến bình thường, mà. | 5 Life Cycle Costing in Life Cycle Management Thomas Swarr and David Hunkeler Summary The integration of life cycle costing into existing management practices is discussed in light of the now recognized motivation for firms to track and disseminate environmental costs outside of the commercial transaction. Indicators need to be appropriately selected complemented by the recommendation that any metrics must be based on substantiated holistic approaches. Caution is therefore prescribed in regard to normalization which can be arbitrary. The integration of environmental LCC with or in conjunction with LCA as a component of EcoDesign is described along with examples as to how multinationals are bridging this issue. Communication tools involving the presentation of LCC results are summarized. The unique environmental management issues faced by small and medium enterprises SMEs as well as the barriers to compliance and risks associated are also highlighted. 5.1 CORPORATE PERSPECTIVE Firms require a management tool that is measurable and can be used to monitor internal targets as well as for external communication. Importantly and in analogy to accounting practices the methods and thresholds applied internally can and likely will differ from those used in communication with share- and stakeholders. The issue of validity is therefore critical particularly in relation to externally communicated costing. Furthermore in environmental LCC see Chapter 3 where cost and life cycle impacts are simultaneously presented the question of normalization can arise. Scaling the environmental impact or the cost for products which one usually assesses can render the entire analysis subjective as a service is provided generally even with physical goods. Therefore enterprises and just as much the public sector and NGOs require methods that can be understandable standardized applied on a large scale and valid not merely for specific cases but also in a movement toward sustainability. .