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Environmental Life Cycle Costing - Chapter 8

Một cuộc khảo sát, được thực hiện tại điểm khởi đầu của những cuộc thảo luận của Nhóm công tác SETAC châu Âu vào chu kỳ sống của Chi phí, xác định 3 loại chu kỳ cuộc sống chi phí. Sự khác biệt chủ yếu trong những phương pháp này trong mục tiêu, phạm vi, ranh giới hệ thống, cũng như làm thế nào chức năng, chiết khấu được thực hiện. Các phân tích trong số 33 trường hợp đã cho thấy rằng 1 loại chi phí vòng đời đại diện cho thực hành điển hình | 8 Conclusions David Hunkeler Kerstin Lichtenvort and Gerald Rebitzer 8.1 THREE TYPES OF LIFE CYCLE COSTING A survey carried out at the outset of the deliberations of the SETAC-Europe Working Group on Life Cycle Costing identified 3 types of life cycle costing. The principal differences in these methods were in their goal scope and system boundary as well as in how functionality and discounting were carried out. The analysis of the 33 cases revealed that 1 type of life cycle costing represented the typical practice. Conventional LCC as it is termed herein has its roots in public and military procurement and was later broadened in scope when adopted by corporations. A 2nd type of costing was strongly linked to environmental assessment and intended as a pillar of sustainability and it is referred to as environmental LCC. A 3rd type of costing linked to cost-benefit analysis and encompassing social aspects is given the nomenclature societal LCC. This book is focused on and hence titled Environmental Life Cycle Costing as this type of LCC presents a new life cycle costing methodology that is consistent with LCA and suitable as a pillar of sustainability going beyond the well-known conventional LCC and factoring out disputable presumptions on the internalization of externalities required for societal LCC. 8.1.1 Conventional LCC Conventional LCC is to a large extent the historic and current practice in many governments public organizations as well as firms and is based on a purely economic evaluation considering various stages in the life cycle. Generally it is a quasi-dynamic method and includes costs associated with a product that are borne directly by a given actor and it is usually presented from the perspective of a producer or consumer. External costs are neglected. In this sense conventional LCC is less comprehensive in scope than systematic environmental analyses such as LCA and involves discounted costs of the results. The lowest discounting rate to be applied .