Chương này đề cập đến vấn đề chi phí bên ngoài. Đây là những, cụ thể, các dòng nonreal tiền tệ có thể trở thành có liên quan và vi phạm quy đổi thành tiền trong tương lai decisionrelevant hoặc đánh giá kinh tế là ưu tiên. Như vậy, vấn đề của externalization đã mang chủ yếu của nó đối với xã hội giá rẻ. Vấn đề làm thế nào để tài khoản, và có thể tổng hợp, một số lượng lớn các chỉ số xã hội (hơn 200) được xây dựng. . | 4 Integrating External Effects into Life Cycle Costing Bengt Steen Holger Hoppe David Hunkeler Kerstin Lichtenvort Wulf-Peter Schmidt and Ernst Spindler Summary This chapter addresses the issue of external costs. These are specifically nonreal monetary flows that can become relevant and be monetized in the decisionrelevant future or for which an economic assessment is preferred. As such the issue of externalization has its principal bearing on societal LCC. The issue of how to account for and possibly aggregate a large number of social indicators more than 200 is elaborated. The business link to sustainability as well as the effect of a vanguard position in regard to societal and environmental behavior for firms is presented. As societal assessment is in its infancy and societal LCCs are few in number this chapter more than any other in this book underlines the fundamentals while also proposing means to internalize costs for an idealized washing machine case. INTRODUCTION Human activities such as business transactions and governmental decisions have effects which are not included in their motivation or planning. These can also influence the values of 3rd parties who are not directly involved in the business transaction or governmental decision. As such they are external to their main goal and scope and are therefore often referred to herein as externalities. An important reason for integrating external effects in LCC is expressed in the polluter pays principle PPP Royston 1979 the polluter shall pay for the environmental damage he or she causes. The PPP has long since been an implemented principle in government policy and is also a leading principle in the EU Integrated Product Policy IPP process where it has been reformulated in a less negative way as Get the prices right European Union 2001 2003b . Consequently the costs for external effects reveal something about the potential taxes and other expenses 59 2008 by the Society of Environmental Toxicology and .
