Environmental life-cycle costing: a code of practice
Environmental life-cycle costing: a code of practice
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DOI：
10.1007/s11367-011-0287-5
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发表时间：
2011-04
期刊：
影响因子：
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通讯作者：
T. Swarr;D. Hunkeler;W. Klöpffer;Hanna-Leena Pesonen;A. Ciroth;A. Brent;Robert J. Pagan
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文献类型：
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作者：
T. Swarr;D. Hunkeler;W. Klöpffer;Hanna-Leena Pesonen;A. Ciroth;A. Brent;Robert J. Pagan
2 DiscussionLCC predates LCA, and distinct and different conceptual foundations and methodological approaches can be traced to its developmental roots in systems engineering (Blanchard 1978). There has been limited integration of these methods, although the value of LCC for sustainability assessments has been recognized (Norris 2001; Hunkeler and Rebitzer 2003; Klöpffer 2008). Now, the code of practice provides guidance that builds on the four-phase structure of the ISO 14040 standard to facilitate definition and application of consistent system boundaries for complementary LCC and LCA studies of a given product system. Goal and scope definition is similar to that of an LCA. Different parts of the product system may fall below relevant cut-off criteria for the separate LCC and LCA components. For example, the early research and development may impose significant costs but little environmental impact. The key is that both studies refer to a consistent definition of the product system, and that cut-off criteria do not conflict with the intended goal and scope of the study. One aspect that can be challenging is that LCC attempts to capture all costs across the life cycle, and some costs are borne by different actors with very different perspectives of the costs and potentially conflicting goals. Although an LCC is conducted to inform decision making of a particular actor, ideally the data can be presented in a way to fairly inform all actors in the product system.
