000214133 001__ 214133
000214133 005__ 20180913063445.0
000214133 0247_ $$2doi$$a10.1007/s11367-015-0952-1
000214133 022__ $$a0948-3349
000214133 02470 $$2ISI$$a000360936300002
000214133 037__ $$aARTICLE
000214133 245__ $$aThe computational structure of environmental life cycle costing
000214133 260__ $$aHeidelberg$$bSpringer Heidelberg$$c2015
000214133 269__ $$a2015
000214133 300__ $$a5
000214133 336__ $$aJournal Articles
000214133 520__ $$aExisting computational methods for life cycle costing (LCC) are few and appeared inconsistent with the very definition of LCC. This article improves the common matrix-based approach in life cycle assessment as applied to LCC, correcting previous errors. Reusing a simple and hypothetical example, the authors derive the LCC from both the physical and monetary technology matrices. Accounting for the added value of all activities in the life cycle leads to a simplified computational structure for LCC. The results show that the definition of LCC and computational structure can be fully harmonized with life cycle assessments (LCAs) and simplified. In addition to eco-efficiency calculations, the vector of added values, if disaggregated over social groups, allows for distributional analysis. It is furthermore shown how LCC can account for costs shifting (economic externalities) in the same way as LCA highlights shifting of environmental externalities between different products, life cycle stages or actors. Life cycle costing as defined by the sum of the added value over the life cycle is consistent with LCA and cradle to gate assessments in particular. The authors simplified the computation of LCC with either the matrix-based approach or the added values of upstream activities as an elementary exchange vector or matrix.
000214133 6531_ $$aComputational structure
000214133 6531_ $$aExternalities
000214133 6531_ $$aLife cycle assessment
000214133 6531_ $$aLife cycle costing
000214133 6531_ $$aValue added
000214133 700__ $$aMoreau, Vincent$$uEcole Polytech Fed Lausanne, Sch Architecture Civil & Environm Engn, CH-1015 Lausanne, Switzerland
000214133 700__ $$aWeidema, Bo P.
000214133 773__ $$j20$$k10$$q1359-1363$$tInternational Journal Of Life Cycle Assessment
000214133 909C0 $$0252370$$pENAC$$xU10201
000214133 909CO $$ooai:infoscience.tind.io:214133$$particle$$pENAC
000214133 917Z8 $$x253578
000214133 937__ $$aEPFL-ARTICLE-214133
000214133 973__ $$aEPFL$$rREVIEWED$$sPUBLISHED
000214133 980__ $$aARTICLE