The ABC-LCA method for the integration of activity-based costing and life cycle assessment
| dc.rights.license | open | en_US |
| hal.structure.identifier | Institut des Sciences Moléculaires [ISM] | |
| hal.structure.identifier | Institut de Recherche en Gestion des Organisations [IRGO] | |
| dc.contributor.author | JOURDAINE, Marc | |
| hal.structure.identifier | Institut des Sciences Moléculaires [ISM] | |
| dc.contributor.author | LOUBET, Philippe | |
| hal.structure.identifier | Institut des Sciences Moléculaires [ISM] | |
| dc.contributor.author | SONNEMANN, Guido | |
| hal.structure.identifier | Institut de Recherche en Gestion des Organisations [IRGO] | |
| dc.contributor.author | TREBUCQ, Stephane | |
| dc.date.accessioned | 2022-07-20T10:57:47Z | |
| dc.date.available | 2022-07-20T10:57:47Z | |
| dc.date.issued | 2021-01-04 | |
| dc.identifier.issn | 0964-4733 | en_US |
| dc.identifier.uri | https://oskar-bordeaux.fr/handle/20.500.12278/140533 | |
| dc.description.abstractEn | 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. | |
| dc.language.iso | EN | en_US |
| dc.subject.en | cost analysis | |
| dc.subject.en | computer simulation | |
| dc.subject.en | environmental impact assessment | |
| dc.subject.en | environmental management | |
| dc.subject.en | forecasting method | |
| dc.subject.en | life cycle analysis | |
| dc.title.en | The ABC-LCA method for the integration of activity-based costing and life cycle assessment | |
| dc.type | Article de revue | en_US |
| dc.identifier.doi | 10.1002/bse.2712 | en_US |
| dc.subject.hal | Sciences de l'Homme et Société/Gestion et management | en_US |
| bordeaux.journal | Business Strategy and the Environment | en_US |
| bordeaux.page | 1735-1750 | en_US |
| bordeaux.volume | 30 | en_US |
| bordeaux.hal.laboratories | IRGO (Institut de Recherche en Gestion des Organisations) - EA 4190 | en_US |
| bordeaux.issue | 4 | en_US |
| bordeaux.institution | Université de Bordeaux | en_US |
| bordeaux.peerReviewed | oui | en_US |
| bordeaux.inpress | non | en_US |
| hal.identifier | hal-03728565 | |
| hal.version | 1 | |
| hal.date.transferred | 2022-07-20T10:57:50Z | |
| hal.export | true | |
| dc.rights.cc | Pas de Licence CC | en_US |
| bordeaux.COinS | ctx_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.jtitle=Business%20Strategy%20and%20the%20Environment&rft.date=2021-01-04&rft.volume=30&rft.issue=4&rft.spage=1735-1750&rft.epage=1735-1750&rft.eissn=0964-4733&rft.issn=0964-4733&rft.au=JOURDAINE,%20Marc&LOUBET,%20Philippe&SONNEMANN,%20Guido&TREBUCQ,%20Stephane&rft.genre=article |
Fichier(s) constituant ce document
| Fichiers | Taille | Format | Vue |
|---|---|---|---|
|
Il n'y a pas de fichiers associés à ce document. |
|||