Activity‐based environmental inventory allocation

Stuart, Julie Ann (author)
Turbini, Laura J. (author)
Ammons, Jane C. (author)

Journal of Industrial Ecology

1088-1980

2

3

95

108

1998

10.1162/jiec.1998.2.3.95

1999 by the Massachusetts Institute of Technology and Yale University

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.

production planning
activity-based costing (ABC)
design for environment (DfE)
electronics assembly
environmental cost accounting
life-cycle assessment (LCA)

uwf:23659