The ABC-LCA method for the integration of activity-based costing and life cycle assessment
JOURDAINE, Marc
Institut des Sciences Moléculaires [ISM]
Institut de Recherche en Gestion des Organisations [IRGO]
See more >
Institut des Sciences Moléculaires [ISM]
Institut de Recherche en Gestion des Organisations [IRGO]
JOURDAINE, Marc
Institut des Sciences Moléculaires [ISM]
Institut de Recherche en Gestion des Organisations [IRGO]
< Reduce
Institut des Sciences Moléculaires [ISM]
Institut de Recherche en Gestion des Organisations [IRGO]
Language
EN
Article de revue
This item was published in
Business Strategy and the Environment. 2021-01-04, vol. 30, n° 4, p. 1735-1750
English Abstract
This article presents an approach to integrating life cycle assessment (LCA) into an activity-based costing (ABC) model to develop a steering system that takes into account both financial costs and associated environmental ...Read more >
This article presents an approach to integrating life cycle assessment (LCA) into an activity-based costing (ABC) model to develop a steering system that takes into account both financial costs and associated environmental impacts. By combining the formalism of LCA and ABC matrix calculations, we show how impact assessment results can be affiliated with costs to jointly and simultaneously compute the costs and environmental impacts of products and activities. The conditions of integration are developed following the four-step structure of LCA. The proposal is applied to a simplified case study of the ‘Classic Pen Company.’ The developed ABC-LCA approach paves the way for further test applications, which are considered useful in the context of environmental indicators for strategic steering, communication with customers and forecasting or simulation. © 2021 ERP Environment and John Wiley & Sons Ltd.Read less <
English Keywords
cost analysis
computer simulation
environmental impact assessment
environmental management
forecasting method
life cycle analysis