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Activity‐Based Environmental Inventory Allocation
Author(s) -
Stuart Julie Ann,
Turbini Laura J.,
Ammons Jane C.
Publication year - 1998
Publication title -
journal of industrial ecology
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.377
H-Index - 102
eISSN - 1530-9290
pISSN - 1088-1980
DOI - 10.1162/jiec.1998.2.3.95
Subject(s) - industrial ecology , activity based costing , life cycle assessment , product (mathematics) , process (computing) , life cycle inventory , production (economics) , resource (disambiguation) , resource allocation , material flow analysis , computer science , environmental economics , environmental impact assessment , life cycle costing , product lifecycle , environmental resource management , operations research , operations management , business , environmental science , new product development , engineering , sustainability , economics , waste management , mathematics , macroeconomics , ecology , computer network , biology , operating system , geometry , marketing
Summary This article presents a generic method to assist product and process designers in measuring resource use and environmental discharges based on the relationships between process flow inputs and outputs and their activity levels. It combines activity‐based costing from conventional accounting with life‐cycle inventories. The method is demonstrated on four electronic assembly product and process designs. The demonstration exhibits the disaggregation and allocation of costs and effluents from various manufacturing operations. This activity‐based environmental allocation approach may be integrated with inventory analysis‐the first step in full and streamlined life‐cycle assessments, design for environment evaluation methods, environmental management activities, and new production planning models that consider environmental impacts.