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An Input–Output Technological Model of Life Cycle Costing: Computational Aspects and Implementation Issues in a Generalised Supply Chain Perspective

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Environmental Management Accounting and Supply Chain Management

Part of the book series: Eco-Efficiency in Industry and Science ((ECOE,volume 27))

Abstract

Material and cost flows play an important role within manufacturing systems in setting the structural interdependences among a supply chain of production processes. Environmentally-extended input–output analysis provides a computational structure that takes these interdependences into account. This is interesting for many applications within supply chain analysis and business processes analysis, especially as far as cost accounting is concerned. This chapter addresses the emerging issue of incorporating costs into life cycle assessment as a premise to outline a concept of life cycle costing based on an input–output technological model. This model is common to both physical accounting and cost accounting. It allows product costing and resource planning to be carried out while taking into account issues concerning inter-organisational cost management, multi-product systems, closed-loop recycling, pollution abatement processes, and the production and disposal of waste. Such a framework can also be employed in order to evaluate what effect different design solutions are likely to have on both the material flows, and even the associated whole-of-life costs.

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Acknowledgements

The authors are deeply grateful to Professor Schinichiro Nakamura for providing helpful feedback on this work. We gratefully acknowledge also Jan Emblemsvåg and Stefan Seuring for having read and commented former drafts of this chapter. Our thanks to two anonymous referees who gave their contribution, and to Mary Mininni who kindly checked the language throughout the chapter.

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Authors and Affiliations

  1. Faculty of Economics, University of Bari Aldo Moro, Bari, Italy

    Ettore Settanni, Giuseppe Tassielli & Bruno Notarnicola

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  1. Ettore Settanni
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  2. Giuseppe Tassielli
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  3. Bruno Notarnicola
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Correspondence to Ettore Settanni .

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Editors and Affiliations

  1. University of South Australia, School of Commerce, North Terrace 37-44, Adelaide, 5000, South Australia, Australia

    Roger Burritt

  2. Leuphana Universität Lüneburg, Centre for Sustainability Management (CS, Scharnhorststraße 1, Lüneburg, 21335, Germany

    Stefan Schaltegger

  3. University of Gloucestershire, The Business School, The Park, Cheltenham, GL50 2RH, Gloucestershire, United Kingdom

    Martin Bennett

  4. Aalto University, School of Science and Technology, Eerikinkatu 9A9, Helsinki, 00100, Finland

    Tuula Pohjola

  5. Corvinus University of Budapest, Institute for Environmental Sciences, Fovám tér 8, Budapest, 1828, Hungary

    Maria Csutora

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© 2011 Springer Science+Business Media B.V.

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Settanni, E., Tassielli, G., Notarnicola, B. (2011). An Input–Output Technological Model of Life Cycle Costing: Computational Aspects and Implementation Issues in a Generalised Supply Chain Perspective. In: Burritt, R., Schaltegger, S., Bennett, M., Pohjola, T., Csutora, M. (eds) Environmental Management Accounting and Supply Chain Management. Eco-Efficiency in Industry and Science, vol 27. Springer, Dordrecht. https://doi.org/10.1007/978-94-007-1390-1_4

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