Environmental life cycle costing:
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| Format: | Book |
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| Language: | English |
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CRC
2008
London Taylor & Francis |
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| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXXIII, 191 S. graph. Darst. 24cm |
| ISBN: | 1420054708 9781420054705 |
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| 245 | 1 | 0 | |a Environmental life cycle costing |c ed. by David Hunkeler ... . Lead authors: Andreas Ciroth ... |
| 264 | 1 | |a Boca Raton, Fla. |b CRC |c 2008 | |
| 264 | 1 | |a London |b Taylor & Francis | |
| 300 | |a XXXIII, 191 S. |b graph. Darst. |c 24cm | ||
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| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Coût du cycle de vie | |
| 650 | 4 | |a Environnement, Technique de l' | |
| 650 | 4 | |a Environnement, Technique de l' - Aspect économique | |
| 650 | 4 | |a Umwelt | |
| 650 | 4 | |a Life cycle costing |x Environmental aspects | |
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| 689 | 0 | |C b |5 DE-604 | |
| 700 | 1 | |a Hunkeler, David |d 1962- |e Sonstige |0 (DE-588)141443626 |4 oth | |
| 700 | 1 | |a Ciroth, Andreas |e Sonstige |0 (DE-588)123453291 |4 oth | |
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| adam_text | Contents
List of Figures........................................................................................................xiii
List of Tables............................................................................................................xv
About the Editors...................................................................................................xvii
Contributors............................................................................................................xix
Preface: About This Book.......................................................................................xxi
A Dialog, over Coffee, about Life Cycle Costing................................................xxiii
Executive Summary.............................................................................................xxvii
0.1 Three Categories of Life Cycle Costing....................................................xxvii
0.2 System Boundaries in Environmental Life Cycle Costing.....................xxviii
0.3 Example Calculations in Environmental Life Cycle Costing.....................xxx
Chapter 1 Introduction: History of Life Cycle Costing, Its Categorization,
and Its Basic Framework......................................................................1
Kerstin Lichtenvort, Gerald Rebitzer, Gjalt Huppes, Andreas Ciroth,
Stefan Seuring. Wulf-Peter Schmidt, Edeltraud Günther,
Holger Hoppe, Thomas Swarr. and David Hunkeler
1.1 History and Development of Conventional LCC............................................1
1.2 Types of LCC..................................................................................................4
1.2.1 Conventional Life Cycle Costing.........................................................6
1.2.2 Environmental Life Cycle Costing......................................................7
1.2.3 Societal Life Cycle Costing.................................................................8
1.3 Two Key Limitations of LCC to Be Tackled by Environmental LCC............9
1.3.1 Need for Different Perspectives...........................................................9
1.3.2 Life Cycle Costing Planning versus Life Cycle Costing Analysis .... 11
1.4 The Requirement and General Framework for Environmental Life
Cycle Costing................................................................................................12
1.4.1 Goal and Scope Definition.................................................................12
1.4.2 Information Gathering.......................................................................13
1.4.3 Interpretation and Identification of Hotspots.....................................15
1.4.4 Sensitivity Analysis and Discussion..................................................16
Chapter 2 Modelling for Life Cycle Costing......................................................17
Gjalt Huppes, Andreas Ciroth, Kerstin Lichtenvort,
Gerald Rebitzer, Wulf-Peter Schmidt, and Stefan Seuring
2.1 Introduction...................................................................................................17
viii Contents
2.2 Cost Models...................................................................................................18
2.3 Cost Categories.............................................................................................19
2.3.1 Cost, Revenue, and Benefits...............................................................19
2.3.2 Market Prices and Value Added........................................................20
2.3.3 Four Levels of Cost Categories..........................................................21
2.3.4 Cost Estimation..................................................................................24
2.4 Cost Bearers..................................................................................................25
2.5 Uncertainties and Inconsistencies in Cost Data............................................28
2.5.1 Definitions of Cost Collection Methods............................................28
2.5.2 Geographical Differences and Exchange Rates.................................29
2.5.3 Confidential Information...................................................................29
2.6 Cost Aggregation...........................................................................................29
2.6.1 Discounting........................................................................................30
2.6.1.1 Long-Term Discounting of Costs and Environmental
Impacts in Societal LCC......................................................31
Chapter 3 Environmental Life Cycle Costing.....................................................35
Gerald Rebitzer and Shinichiro Nakamura
3.1 Objectives of Environmental LCC................................................................35
3.2 System Boundaries and Scope......................................................................36
3.2.1 Market Structure, Environmental Taxes, and Subsidies....................36
3.2.2 Product Life Cycle from Economic and Environmental
Perspectives........................................................................................37
3.2.3 Scope of Environmental LCC............................................................39
3.2.4 What Environmental LCC Is Not......................................................40
3.3 Calculating Life Cycle Costs Based on the Process LCI of LCA.................41
3.3.1 General Procedure.............................................................................41
3.3.2 Specific Methodological Issues: Similarities and Differences
between LCA and LCC......................................................................42
3.3.2.1 Definition of Functional Unit and Reference Flows.............42
3.3.2.2 Definition of Unit Processes, Data Aggregation,
and Data Availability............................................................42
3.3.2.3 Allocation in Environmental LCC.......................................43
3.3.3 Use of Discounted Cash Flow............................................................44
3.3.4 Data Compilation and Aggregation...................................................44
3.3.5 Interpretation of Environmental LCC Results...................................48
3.4 Environmental LCC in Relation to Conventional and Societal LCC...........49
3.5 Calculating Life Cycle Costs Based on Hybrid LCA...................................51
3.5.1 Input-Output Methodology...............................................................51
3.5.1.1 Costs and Prices in Input-Output Analysis.........................51
3.5.1.2 Introducing the Use Cost......................................................52
3.5.1.3 Introducing the End-of-Life Cost.........................................52
3.5.1.4 Internalizing External Costs................................................53
Contents ix
3.5.2 Numerical Example of I-O-Based LCC for the Washing Machine.. 54
3.5.2.1 I-O Data for the Washing Machine Case............................54
3.5.2.2 I-O Results for the Washing Machine Case........................54
Chapter 4 Integrating External Effects into Life Cycle Costing.........................59
Bengt Steen, Holger Hoppe, David Hunkeler,
Kerstin Lichtenvort, Wulf-Peter Schmidt, and Ernst Spindler
4.1 Introduction...................................................................................................59
4.2 Definition, Identification, and Categorization of Externalities.....................60
4.2.1 Selection of External Cost Categories for Inclusion..........................60
4.2.2 Categorization of Externalities..........................................................61
4.2.3 Consideration of 3rd Parties and Possible Sanctions.........................62
4.2.4 History and Ethics.............................................................................62
4.2.5 Environmental Impacts......................................................................63
4.2.6 Social Impacts....................................................................................63
4.2.7 External Economic Impacts...............................................................64
4.3 Monetization.................................................................................................64
4.3.1 Some Quantitative Examples of Monetized Impacts.........................66
4.3.1.1 Damage Cost........................................................................66
4.3.1.2 Prevention Cost....................................................................67
4.3.2 Monetization of Social Impacts.........................................................68
4.4 Internalizing Externalities............................................................................69
4.4.1 Sustainability s Potential Impact on Profitability and
Shareholder Value..............................................................................73
4.4.2 Revenue..............................................................................................75
4.4.3 Operational Efficiency.......................................................................75
4.4.4 Access to Capital................................................................................76
Chapter 5 Life Cycle Costing in Life Cycle Management..................................77
Thomas Swarr and David Hunkeler
5.1 Corporate Perspective...................................................................................77
5.2 Integrating LCC into Management...............................................................78
5.2.1 Long-Term Costs................................................................................78
5.2.2 Indicators and Their Normalization..................................................80
5.2.3 Indicator Validation and Supply Chain Issues...................................81
5.2.4 Presentation of LCC Results..............................................................82
5.2.5 Interfaces to Sustainable Development. IPP, and Social Aspects......82
5.2.6 Environment and SMEs.....................................................................84
5.3 Continuous Product Improvement................................................................85
5.3.1 LCC and LCIA in EcoDesign............................................................85
5.3.2 Evaluation Techniques. Complementary Tools, and Trade-Offs.......87
5.3.3 Discussion of the Case Studies from a Corporate Perspective..........90
x Contents
Chapter 6 A Survey of Current Life Cycle Costing Studies...............................91
Andreas Ciroth, Kadi Verghese, and Christian Trescher
6.1 Intention........................................................................................................91
6.2 Relation of This Chapter to the Other Chapters...........................................92
6.3 Parameters and Settings of LCC Studies in Practice....................................92
6.4 Sampling Procedure of Studies for the Survey.............................................94
6.5 Summary of Results......................................................................................94
6.5.1 Overview of the Statistics..................................................................95
6.5.2 Costs Considered, and Not Considered, in the Case Studies.............98
6.5.3 Data Sources and Calculation Method Used...................................100
6.5.4 Uncertainty and Discount Rate........................................................100
6.5.5 Selected Goal and Scope, Approaches, and Result Patterns
from the Survey...............................................................................102
6.5.5.1 Use Cases per LCC/LCA Method......................................102
6.5.5.2 Total Life Cycle Costs, and the Method of Cost
Estimation, per Type of LC Approach...............................104
6.5.5.3 Duration of Life Cycle Considered and Duration of
Study, by the Type of LCC.................................................105
6.5.5.4 Life Cycle Duration and LCC Discount Rate....................106
6.5.5.5 Addressees of the Studies per Type of Application...........107
6.5.5.6 Source of the Approach per Type of Study........................107
6.6 Outlook: Toward an LCC Case Study Library...........................................108
6.7 Analysis of the Survey s Results.................................................................)08
6.8 Conclusions and Questions.........................................................................109
6.8.1 Time-Related Questions...................................................................109
6.8.2 Result-Related Questions.................................................................109
6.8.3 Functional Unit-Related Questions..................................................110
6.8.4 Tentative Answers............................................................................110
Chapter 7 Life Cycle Costing Case Studies......................................................113
Andreas Ciroth, Carl-Otto Gensch, Edeltraud Günther,
Holger Hoppe, David Hunkeler, Gjalt Huppes, Kerstin Lichtenvort,
Kjerstin Ludvig, Bruno Notarnicola, Andrea Pelzeter, Martina Prox,
Gerald Rebitzer, Ina Rüdenauer, and Kadi Verghese
7.1 Introduction.................................................................................................113
7.2 Organic versus Conventional Extra-Virgin Olive Oil................................. 118
7.2.1 Summary.......................................................................................... 118
7.2.2 Definition of the Case Study............................................................118
7.2.3 Entry Gate and Drivers.................................................................... 118
7.2.4 Implementation................................................................................ i 18
7.2.5 Overview of Tools Used...................................................................120
7.3 Wastewater Treatment.................................................................................121
7.3.1 Summary..........................................................................................121
7.3.2 Definition of the Case Study............................................................121
Contents xi
7.3.3 Entry Gate and Drivers....................................................................124
7.3.4 Implementation................................................................................125
7.3.5 Overview of Tools Used...................................................................126
7.4 A Comparison of Energy Saving and Incandescent Light Bulbs................126
7.4.1 Summary..........................................................................................126
7.4.2 Definition of the Case Study............................................................126
7.4.3 Entry Gate and Drivers....................................................................127
7.4.4 Implementation................................................................................127
7.4.5 Overview of the Tools Used.............................................................128
7.5 Double-Deck Carriage Floor (BAHNKREIS Project)...............................129
7.5.1 Summary..........................................................................................129
7.5.2 Definition of the Case Study............................................................129
7.5.3 Entry Gate and Drivers....................................................................130
7.5.4 Implementation................................................................................131
7.5.5 Overview of the Tools Used.............................................................132
7.6 Washing Machine........................................................................................132
7.6.1 Summary..........................................................................................132
7.6.2 Definition of the Case Study............................................................134
7.6.3 Entry Gate and Drivers....................................................................136
7.6.4 Implementation................................................................................138
7.6.5 Overview of Tools Used...................................................................139
7.7 Hypothetical Case: A High-Capacity Glass Cable Network for Data
Transmission...............................................................................................139
7.7.1 Summary..........................................................................................139
7.7.2 Definition of the Case Study............................................................139
7.7.3 Entry Gates and Drivers..................................................................140
7.7.4 Implementation................................................................................142
7.7.5 Overview of the Tools Used.............................................................143
7.8 Passenger Car..............................................................................................143
7.8.1 Summary..........................................................................................143
7.8.2 Definition of the Case Study............................................................143
7.8.3 Entry Gate and Drivers....................................................................147
7.8.4 Implementation................................................................................148
7.8.5 Overview of Tools Used...................................................................148
7.9 Life Cycle Costs of Real Estate...................................................................148
7.9.1 Summary..........................................................................................148
7.9.2 Definition of the Case Study............................................................148
7.9.3 Entry Gate and Drivers....................................................................151
7.9.4 Implementation................................................................................151
7.9.5 Overview of Tools Used................................................................... 151
Chapter 8 Conclusions......................................................................................153
David Hunkeler, Kerstin Lichtenvort, and Gerald Rebitzer
8.1 Three Types of Life Cycle Costing.............................................................153
8.1.1 Conventional LCC...........................................................................153
xii Contents
8.1.2 Environmental LCC.........................................................................154
8.1.3 Societal LCC....................................................................................154
8.2 Temporal Aspects and Discounting of LCC Results..................................155
8.3 Learnings from Applied LCC Carried Out to Date....................................155
8.4 State of the Art and Rules of Thumb in Carrying Out Life Cycle
Costing........................................................................................................156
Chapter 9 Outlook: Role of Environmental Life Cycle Costing
in Sustainability Assessment............................................................157
Walter Klöpffer
9.1 Sustainability...............................................................................................157
9.2 Status of Development................................................................................158
9.2.1 Life Cycle Assessment (LCA).........................................................158
9.2.2 Life Cycle Costing (LCC)................................................................160
9.2.3 Societal Life Cycle Assessment (SLCA)..........................................160
9.3 Discussion...................................................................................................161
Appendices............................................................................................................163
Appendix to Case Study Boxes: Washing Machines and Private Laundry
in Europe, North American, and Asia and Japan.......................................163
Appendix to Chapter 4: Social Impacts.................................................................165
Appendix to Chapter 6: Survey Form: For the Investigation of LCC Parameters ... 168
Glossary................................................................................................................173
References.............................................................................................................175
Index......................................................................................................................185
List of Figures
Figure 0.1 Conceptual framework of environmental LCC...............................xxix
Figure 0.2 Environmental LCC portfolio presentation of 3 alternative
washing machines............................................................................xxx
Figure 0.3 Hot-spot identification (LCA and environmental LCC) hot-spot
identification (LCA and environmental LCC) for an average
conventional washing machine.......................................................xxxi
Figure 1.1 Three types of LCC..............................................................................5
Figure 1.2 Conceptual framework of environmental LCC....................................7
Figure 1.3 Different perspectives in LCC (nonexhaustive examples).................11
Figure 1.4 LCC planning versus LCC analysis...................................................12
Figure 3.1 Life cycle costing concept..................................................................38
Figure 3.2 Cost and emissions at each of the 3 life cycle phases........................56
Figure 3.3 Components of the cost and CO2 at the use phase.............................56
Figure 5.1 Dimensions of environmental accounting, all of which contribute
to LCC................................................................................................78
Figure 5.2 Boundaries of business decisions. Bartolomeo, M, Bennett,
M, Bouma, JJ, Hetdkamp, P. James, P, Wolters, T. 2000. Environmen-
tal management accounting in Europe: current practice and future
potential. The European Accounting Review, 9(l):31-52..................79
Figure 5.3 Example of a decision-centered approach that is based on
an established quality function deployment methodology.................86
Figure 6.1 Structure of an LCC study, with input, the study itself, and result
and outcome of the study...................................................................93
Figure 6.2 LCC case studies in the survey, per year...........................................95
Figure 6.3 LCC case studies in the survey, per country......................................95
Figure 6.4 Different use types of LCC studies in the survey..............................96
Figure 6.5 Duration of life cycle, in the case studies (x-axis: individual
case studies)........................................................................................96
Figure 6.6 Type of costs considered in case studies............................................99
Figure 6.7 Cost estimation approaches in case studies........................................99
Figure 6.8 Total LCC costs as given in case studies..........................................100
Figure 6.9 Investment costs to overall LC costs in case studies........................100
Figure 6.10 Data sources in case studies.............................................................101
Figure 6.11 Type of software used in case studies..............................................101
Figure 6.12 Discount rate, as applied in the LCC studies of the survey.............102
Figure 6.13 Uncertainly, prognosis techniques, simulation, and a long-term
data collection, for single types of LCC application and for
the whole sample..............................................................................103
xiv Environmental Life Cycle Costing
Figure 6.14 Use cases, for single types of LCC application and for the
whole sample (multiple entries per case possible)............................103
Figure 6.15 Total life cycle costs, per LCC use type...........................................104
Figure 6.16 Methods of cost estimation, per LCC use type (multiple entries
possible)............................................................................................105
Figure 6.17 Duration of life cycle in the case studies..........................................105
Figure 6.18 Duration of LCC study, for the case studies (x-axis: individual
case studies)......................................................................................106
Figure 6.19 Duration of life cycle plotted over discount rate..............................106
Figure 6.20 Addressees of the studies, per type of study....................................107
Figure 6.21 Source of approach, per type of study..............................................107
Figure 7.1 LCA-LCC with and without external costs for conventional and
organic extra-virgin olive oil production..........................................120
Figure 7.2 Model of the LCA system for municipal wastewater treatment.......122
Figure 7.3 Costs of the different elements of the system of wastewater
treatment (scenario C, with incineration of sludge).........................123
Figure 7.4 Significant variable costs of municipal wastewater treatment
as a function of sludge dry substance and disposal transport
distance.............................................................................................124
Figure 7.5 Structure of life cycle costs for different lamps...............................128
Figure 7.6 Floor in a double-deck carriage operating in Germany...................130
Figure 7.7 Results of life cycle costs (€) and climate change potential per year,
for the wooden floor variant.............................................................131
Figure 7.8 CED of the life cycle phases of a washing machine (without
considering recycling credits). Riidenauer, I, Gensch, CO, Quack, D.
Eco-efficiency analysis of washing machines — life cycle assessment
and determination of optimal life span. Revised version. Öko-Institut,
Freiburg, 2005..................................................................................135
Figure 7.9 Life cycle costs of a washing machine. Riidenauer, I, Gensch, C-O,
Quack, D. Eco-efficiency analysis of washing machines — life cycle
assessment and determination of optimal life span. Revised version.
Öko-Institut, Freiburg, 2005.............................................................135
Figure 7.10 Cumulated primary energy demand: old versus new washing
machine. Riidenauer, I, Gensch, C-O. 2005a. Eco-efficiency analysis of
washing machines, refinement of task 4: further use versus substitution
of washing machines in stock. Öko-Institut, Freiburg, 2005...............137
Figure 7.11 Cumulated costs: old versus new washing machine
(with discounting). Riidenauer, I, Gensch, C-O. 2005a. Eco-effi-
ciency analysis of washing machines, refinement of task 4: further
use versus substitution of washing machines in stock. Öko-Institut.
Freiburg, 2005.................................................................................138
Figure 7.12 Annual lite cycle costs of 3 passenger cars......................................146
Figure 7.13 Environmental impacts of 3 passenger cars (a higher value has
a lower impact).................................................................................147
Figure 7.14 Bergstraße 67: comparison of static and discounted LCC...............149
Figure 7.15 Rheinstraße 16: comparison of static and discounted LCC.............150
List of Tables
Table 0.1
Table 1.1
Table 2.1
Table 2.2
Table 2.3
Table 3.1
Table 3.2
Table 3.3
Table 3.4
Table 3.5
Table 4.1
Table 4.2
Table 4.3
Table 4.4
Table 4.5
Table 4.6
Table 4.7
Table 4.8
Table 4.9
Table 5.1
Table 6.1
Table 6.2
Table 6.3
Table 6.4
Table 6.5
Table 7.1
Table 7.2
Table 7.3
Results of conventional, environmental, and societal life cycle
costing for an idealized washing machine case............................xxxii
Coverage of the 3 LCC types...............................................................5
Overview of cost categories...............................................................21
Overview of cost bearers and relevant costs covered.........................26
Summary of recommended discounting of the life cycle costing
results.................................................................................................34
Connection of LCA elements with costs in LCC...............................39
Comparison of cost management and financial accounting...............40
Extended 1-0 coefficients matrix with waste and waste treatment
in the form of WIO.............................................................................53
Data for the washing machine example (1 euro ~ 142 yen)................54
Background data on Japanese washing machine...............................57
Genera] economic impacts and material well being and their
relevance for LCC..............................................................................65
Economic impacts from product features and their implications
to LCC................................................................................................65
Damage cost from emissions resulting from different studies...........67
Bandwidth of cost to reduce CO2 emissions in the year 2040
according to different reduction targets.............................................68
Prevention cost for substances in air or water....................................69
Examples of the contribution (%) of monetized ecological impacts
to the estimated societal life cycle costs (sum of currently monetized
and nonmonetized aspects)................................................................71
Weighted global emissions and resource depletions for 1990
as determined by the EPS default method.........................................72
Increase of profit in a fictive company due to applied sustainable
development........................................................................................73
Comparing environmental cost and benefit issues raised by the world
business council for sustainable development (WBCSD)..................74
Inventory of product development decisions......................................88
Listing of possible parameters and settings for LCC case studies.....93
Industrial sectors in the case studies..................................................97
Objects analyzed in the case studies..................................................97
Examples of functional units in the case studies...............................98
Examples of costs considered, or explicitly not considered.
in the case studies...............................................................................98
Characterization of the life cycle costing case studies evaluated...... 1 )4
Summary of life cycle costing case studies...................................... 116
Internal costs of organic and conventional extra-virgin olive oil
production per functional unit (€).................................................... 119
XVI
Environmental Life Cycle Costing
Table 7.4 External costs of organic and conventional extra-virgin olive oil
production per functional unit (€)....................................................119
Table 7.5 Studied wastewater treatment scenarios and assumptions for the
treatment of typical municipal wastewater in Switzerland..............123
Table 7.6 Life cycle costing data for 3 alternative bulbs..................................126
Table 7.7 Break-even calculation for the type 1 (energy saving) versus
type 2 (incandescent) lamp...............................................................128
Table 7.8 Overview of all washing machine case study boxes: real case study
and hypothetical extension...............................................................133
Table 7.9 Overview of the costs considered in the washing machine
case study.........................................................................................135
Table 7.10 CED and LCC of the production or acquisition and use of a
washing machine. Riidenauer, I, Gensch, C-O, Quack, D. Eco-
efficiency analysis of washing machines — life cycle assessment and
determination of optimal life span. Revised version. Öko-Institut,
Freiburg, 2005..................................................................................136
Table 7.11 Cumulated CED for the use of an old or new washing
machine. Riidenauer, I, Gensch, C-O. 2005a. Eco-efficiency
analysis of washing machines, refinement of task 4: further use
versus substitution of washing machines in stock. Öko-Institut,
Freiburg, 2005.............................................................................137
Table 7.12 Cumulated life cycle costs for the use of an old or new washing
machine (with discounting). Riidenauer, I, Gensch, C-O. 2005a.
Eco-efficiency analysis of washing machines, refinement of task 4:
further use versus substitution of washing machines in stock. Öko-
Institut, Freiburg, 2005.....................................................................138
Table 7.13 Life cycle costs of a high-capacity glass cable network...................140
Table 7.14 Overview of net costs for some (groups of) cost bearers
(no discounting)................................................................................ 141
Table 7.15 Nominal (= 0%) and discounted costs for the system builder..........142
Table 7.16 Assumptions and annual costs with regard to the acquisition.........144
Table 7.17 Annual fixed costs during use phase................................................145
Table 7.18 Assumptions and data with regard to operating costs......................145
Table 7.19 Assumptions and data with regard to maintenance costs................145
Table 7.20 Annual life cycle costs of the regarded passenger cars....................146
Table 7.21 Key parameters for the 2 objects in the case study..........................149
Table A.I Specifications of washing machine types used in Europe,
North America, and Asia and Japan................................................164
Table A.2 Social impacts and their relevance for LCC....................................165
|
| adam_txt |
Contents
List of Figures.xiii
List of Tables.xv
About the Editors.xvii
Contributors.xix
Preface: About This Book.xxi
A Dialog, over Coffee, about Life Cycle Costing.xxiii
Executive Summary.xxvii
0.1 Three Categories of Life Cycle Costing.xxvii
0.2 System Boundaries in Environmental Life Cycle Costing.xxviii
0.3 Example Calculations in Environmental Life Cycle Costing.xxx
Chapter 1 Introduction: History of Life Cycle Costing, Its Categorization,
and Its Basic Framework.1
Kerstin Lichtenvort, Gerald Rebitzer, Gjalt Huppes, Andreas Ciroth,
Stefan Seuring. Wulf-Peter Schmidt, Edeltraud Günther,
Holger Hoppe, Thomas Swarr. and David Hunkeler
1.1 History and Development of Conventional LCC.1
1.2 Types of LCC.4
1.2.1 Conventional Life Cycle Costing.6
1.2.2 Environmental Life Cycle Costing.7
1.2.3 Societal Life Cycle Costing.8
1.3 Two Key Limitations of LCC to Be Tackled by Environmental LCC.9
1.3.1 Need for Different Perspectives.9
1.3.2 Life Cycle Costing Planning versus Life Cycle Costing Analysis . 11
1.4 The Requirement and General Framework for Environmental Life
Cycle Costing.12
1.4.1 Goal and Scope Definition.12
1.4.2 Information Gathering.13
1.4.3 Interpretation and Identification of Hotspots.15
1.4.4 Sensitivity Analysis and Discussion.16
Chapter 2 Modelling for Life Cycle Costing.17
Gjalt Huppes, Andreas Ciroth, Kerstin Lichtenvort,
Gerald Rebitzer, Wulf-Peter Schmidt, and Stefan Seuring
2.1 Introduction.17
viii Contents
2.2 Cost Models.18
2.3 Cost Categories.19
2.3.1 Cost, Revenue, and Benefits.19
2.3.2 Market Prices and Value Added.20
2.3.3 Four Levels of Cost Categories.21
2.3.4 Cost Estimation.24
2.4 Cost Bearers.25
2.5 Uncertainties and Inconsistencies in Cost Data.28
2.5.1 Definitions of Cost Collection Methods.28
2.5.2 Geographical Differences and Exchange Rates.29
2.5.3 Confidential Information.29
2.6 Cost Aggregation.29
2.6.1 Discounting.30
2.6.1.1 Long-Term Discounting of Costs and Environmental
Impacts in Societal LCC.31
Chapter 3 Environmental Life Cycle Costing.35
Gerald Rebitzer and Shinichiro Nakamura
3.1 Objectives of Environmental LCC.35
3.2 System Boundaries and Scope.36
3.2.1 Market Structure, Environmental Taxes, and Subsidies.36
3.2.2 Product Life Cycle from Economic and Environmental
Perspectives.37
3.2.3 Scope of Environmental LCC.39
3.2.4 What Environmental LCC Is Not.40
3.3 Calculating Life Cycle Costs Based on the Process LCI of LCA.41
3.3.1 General Procedure.41
3.3.2 Specific Methodological Issues: Similarities and Differences
between LCA and LCC.42
3.3.2.1 Definition of Functional Unit and Reference Flows.42
3.3.2.2 Definition of Unit Processes, Data Aggregation,
and Data Availability.42
3.3.2.3 Allocation in Environmental LCC.43
3.3.3 Use of Discounted Cash Flow.44
3.3.4 Data Compilation and Aggregation.44
3.3.5 Interpretation of Environmental LCC Results.48
3.4 Environmental LCC in Relation to Conventional and Societal LCC.49
3.5 Calculating Life Cycle Costs Based on Hybrid LCA.51
3.5.1 Input-Output Methodology.51
3.5.1.1 Costs and Prices in Input-Output Analysis.51
3.5.1.2 Introducing the Use Cost.52
3.5.1.3 Introducing the End-of-Life Cost.52
3.5.1.4 Internalizing External Costs.53
Contents ix
3.5.2 Numerical Example of I-O-Based LCC for the Washing Machine. 54
3.5.2.1 I-O Data for the Washing Machine Case.54
3.5.2.2 I-O Results for the Washing Machine Case.54
Chapter 4 Integrating External Effects into Life Cycle Costing.59
Bengt Steen, Holger Hoppe, David Hunkeler,
Kerstin Lichtenvort, Wulf-Peter Schmidt, and Ernst Spindler
4.1 Introduction.59
4.2 Definition, Identification, and Categorization of Externalities.60
4.2.1 Selection of External Cost Categories for Inclusion.60
4.2.2 Categorization of Externalities.61
4.2.3 Consideration of 3rd Parties and Possible Sanctions.62
4.2.4 History and Ethics.62
4.2.5 Environmental Impacts.63
4.2.6 Social Impacts.63
4.2.7 External Economic Impacts.64
4.3 Monetization.64
4.3.1 Some Quantitative Examples of Monetized Impacts.66
4.3.1.1 Damage Cost.66
4.3.1.2 Prevention Cost.67
4.3.2 Monetization of Social Impacts.68
4.4 Internalizing Externalities.69
4.4.1 Sustainability's Potential Impact on Profitability and
Shareholder Value.73
4.4.2 Revenue.75
4.4.3 Operational Efficiency.75
4.4.4 Access to Capital.76
Chapter 5 Life Cycle Costing in Life Cycle Management.77
Thomas Swarr and David Hunkeler
5.1 Corporate Perspective.77
5.2 Integrating LCC into Management.78
5.2.1 Long-Term Costs.78
5.2.2 Indicators and Their Normalization.80
5.2.3 Indicator Validation and Supply Chain Issues.81
5.2.4 Presentation of LCC Results.82
5.2.5 Interfaces to Sustainable Development. IPP, and Social Aspects.82
5.2.6 Environment and SMEs.84
5.3 Continuous Product Improvement.85
5.3.1 LCC and LCIA in EcoDesign.85
5.3.2 Evaluation Techniques. Complementary Tools, and Trade-Offs.87
5.3.3 Discussion of the Case Studies from a Corporate Perspective.90
x Contents
Chapter 6 A Survey of Current Life Cycle Costing Studies.91
Andreas Ciroth, Kadi Verghese, and Christian Trescher
6.1 Intention.91
6.2 Relation of This Chapter to the Other Chapters.92
6.3 Parameters and Settings of LCC Studies in Practice.92
6.4 Sampling Procedure of Studies for the Survey.94
6.5 Summary of Results.94
6.5.1 Overview of the Statistics.95
6.5.2 Costs Considered, and Not Considered, in the Case Studies.98
6.5.3 Data Sources and Calculation Method Used.100
6.5.4 Uncertainty and Discount Rate.100
6.5.5 Selected Goal and Scope, Approaches, and Result Patterns
from the Survey.102
6.5.5.1 Use Cases per LCC/LCA Method.102
6.5.5.2 Total Life Cycle Costs, and the Method of Cost
Estimation, per Type of LC Approach.104
6.5.5.3 Duration of Life Cycle Considered and Duration of
Study, by the Type of LCC.105
6.5.5.4 Life Cycle Duration and LCC Discount Rate.106
6.5.5.5 Addressees of the Studies per Type of Application.107
6.5.5.6 Source of the Approach per Type of Study.107
6.6 Outlook: Toward an LCC Case Study Library.108
6.7 Analysis of the Survey's Results.)08
6.8 Conclusions and Questions.109
6.8.1 Time-Related Questions.109
6.8.2 Result-Related Questions.109
6.8.3 Functional Unit-Related Questions.110
6.8.4 Tentative Answers.110
Chapter 7 Life Cycle Costing Case Studies.113
Andreas Ciroth, Carl-Otto Gensch, Edeltraud Günther,
Holger Hoppe, David Hunkeler, Gjalt Huppes, Kerstin Lichtenvort,
Kjerstin Ludvig, Bruno Notarnicola, Andrea Pelzeter, Martina Prox,
Gerald Rebitzer, Ina Rüdenauer, and Kadi Verghese
7.1 Introduction.113
7.2 Organic versus Conventional Extra-Virgin Olive Oil. 118
7.2.1 Summary. 118
7.2.2 Definition of the Case Study.118
7.2.3 Entry Gate and Drivers. 118
7.2.4 Implementation. i 18
7.2.5 Overview of Tools Used.120
7.3 Wastewater Treatment.121
7.3.1 Summary.121
7.3.2 Definition of the Case Study.121
Contents xi
7.3.3 Entry Gate and Drivers.124
7.3.4 Implementation.125
7.3.5 Overview of Tools Used.126
7.4 A Comparison of Energy Saving and Incandescent Light Bulbs.126
7.4.1 Summary.126
7.4.2 Definition of the Case Study.126
7.4.3 Entry Gate and Drivers.127
7.4.4 Implementation.127
7.4.5 Overview of the Tools Used.128
7.5 Double-Deck Carriage Floor (BAHNKREIS Project).129
7.5.1 Summary.129
7.5.2 Definition of the Case Study.129
7.5.3 Entry Gate and Drivers.130
7.5.4 Implementation.131
7.5.5 Overview of the Tools Used.132
7.6 Washing Machine.132
7.6.1 Summary.132
7.6.2 Definition of the Case Study.134
7.6.3 Entry Gate and Drivers.136
7.6.4 Implementation.138
7.6.5 Overview of Tools Used.139
7.7 Hypothetical Case: A High-Capacity Glass Cable Network for Data
Transmission.139
7.7.1 Summary.139
7.7.2 Definition of the Case Study.139
7.7.3 Entry Gates and Drivers.140
7.7.4 Implementation.142
7.7.5 Overview of the Tools Used.143
7.8 Passenger Car.143
7.8.1 Summary.143
7.8.2 Definition of the Case Study.143
7.8.3 Entry Gate and Drivers.147
7.8.4 Implementation.148
7.8.5 Overview of Tools Used.148
7.9 Life Cycle Costs of Real Estate.148
7.9.1 Summary.148
7.9.2 Definition of the Case Study.148
7.9.3 Entry Gate and Drivers.151
7.9.4 Implementation.151
7.9.5 Overview of Tools Used. 151
Chapter 8 Conclusions.153
David Hunkeler, Kerstin Lichtenvort, and Gerald Rebitzer
8.1 Three Types of Life Cycle Costing.153
8.1.1 Conventional LCC.153
xii Contents
8.1.2 Environmental LCC.154
8.1.3 Societal LCC.154
8.2 Temporal Aspects and Discounting of LCC Results.155
8.3 Learnings from Applied LCC Carried Out to Date.155
8.4 State of the Art and Rules of Thumb in Carrying Out Life Cycle
Costing.156
Chapter 9 Outlook: Role of Environmental Life Cycle Costing
in Sustainability Assessment.157
Walter Klöpffer
9.1 Sustainability.157
9.2 Status of Development.158
9.2.1 Life Cycle Assessment (LCA).158
9.2.2 Life Cycle Costing (LCC).160
9.2.3 Societal Life Cycle Assessment (SLCA).160
9.3 Discussion.161
Appendices.163
Appendix to Case Study Boxes: Washing Machines and Private Laundry
in Europe, North American, and Asia and Japan.163
Appendix to Chapter 4: Social Impacts.165
Appendix to Chapter 6: Survey Form: For the Investigation of LCC Parameters . 168
Glossary.173
References.175
Index.185
List of Figures
Figure 0.1 Conceptual framework of environmental LCC.xxix
Figure 0.2 Environmental LCC portfolio presentation of 3 alternative
washing machines.xxx
Figure 0.3 Hot-spot identification (LCA and environmental LCC) hot-spot
identification (LCA and environmental LCC) for an average
conventional washing machine.xxxi
Figure 1.1 Three types of LCC.5
Figure 1.2 Conceptual framework of environmental LCC.7
Figure 1.3 Different perspectives in LCC (nonexhaustive examples).11
Figure 1.4 LCC planning versus LCC analysis.12
Figure 3.1 Life cycle costing concept.38
Figure 3.2 Cost and emissions at each of the 3 life cycle phases.56
Figure 3.3 Components of the cost and CO2 at the use phase.56
Figure 5.1 Dimensions of environmental accounting, all of which contribute
to LCC.78
Figure 5.2 Boundaries of business decisions. Bartolomeo, M, Bennett,
M, Bouma, JJ, Hetdkamp, P. James, P, Wolters, T. 2000. Environmen-
tal management accounting in Europe: current practice and future
potential. The European Accounting Review, 9(l):31-52.79
Figure 5.3 Example of a decision-centered approach that is based on
an established quality function deployment methodology.86
Figure 6.1 Structure of an LCC study, with input, the study itself, and result
and outcome of the study.93
Figure 6.2 LCC case studies in the survey, per year.95
Figure 6.3 LCC case studies in the survey, per country.95
Figure 6.4 Different use types of LCC studies in the survey.96
Figure 6.5 Duration of life cycle, in the case studies (x-axis: individual
case studies).96
Figure 6.6 Type of costs considered in case studies.99
Figure 6.7 Cost estimation approaches in case studies.99
Figure 6.8 Total LCC costs as given in case studies.100
Figure 6.9 Investment costs to overall LC costs in case studies.100
Figure 6.10 Data sources in case studies.101
Figure 6.11 Type of software used in case studies.101
Figure 6.12 Discount rate, as applied in the LCC studies of the survey.102
Figure 6.13 Uncertainly, prognosis techniques, simulation, and a long-term
data collection, for single types of LCC application and for
the whole sample.103
xiv Environmental Life Cycle Costing
Figure 6.14 Use cases, for single types of LCC application and for the
whole sample (multiple entries per case possible).103
Figure 6.15 Total life cycle costs, per LCC use type.104
Figure 6.16 Methods of cost estimation, per LCC use type (multiple entries
possible).105
Figure 6.17 Duration of life cycle in the case studies.105
Figure 6.18 Duration of LCC study, for the case studies (x-axis: individual
case studies).106
Figure 6.19 Duration of life cycle plotted over discount rate.106
Figure 6.20 Addressees of the studies, per type of study.107
Figure 6.21 Source of approach, per type of study.107
Figure 7.1 LCA-LCC with and without external costs for conventional and
organic extra-virgin olive oil production.120
Figure 7.2 Model of the LCA system for municipal wastewater treatment.122
Figure 7.3 Costs of the different elements of the system of wastewater
treatment (scenario C, with incineration of sludge).123
Figure 7.4 Significant variable costs of municipal wastewater treatment
as a function of sludge dry substance and disposal transport
distance.124
Figure 7.5 Structure of life cycle costs for different lamps.128
Figure 7.6 Floor in a double-deck carriage operating in Germany.130
Figure 7.7 Results of life cycle costs (€) and climate change potential per year,
for the wooden floor variant.131
Figure 7.8 CED of the life cycle phases of a washing machine (without
considering recycling credits). Riidenauer, I, Gensch, CO, Quack, D.
Eco-efficiency analysis of washing machines — life cycle assessment
and determination of optimal life span. Revised version. Öko-Institut,
Freiburg, 2005.135
Figure 7.9 Life cycle costs of a washing machine. Riidenauer, I, Gensch, C-O,
Quack, D. Eco-efficiency analysis of washing machines — life cycle
assessment and determination of optimal life span. Revised version.
Öko-Institut, Freiburg, 2005.135
Figure 7.10 Cumulated primary energy demand: old versus new washing
machine. Riidenauer, I, Gensch, C-O. 2005a. Eco-efficiency analysis of
washing machines, refinement of task 4: further use versus substitution
of washing machines in stock. Öko-Institut, Freiburg, 2005.137
Figure 7.11 Cumulated costs: old versus new washing machine
(with discounting). Riidenauer, I, Gensch, C-O. 2005a. Eco-effi-
ciency analysis of washing machines, refinement of task 4: further
use versus substitution of washing machines in stock. Öko-Institut.
Freiburg, 2005.138
Figure 7.12 Annual lite cycle costs of 3 passenger cars.146
Figure 7.13 Environmental impacts of 3 passenger cars (a higher value has
a lower impact).147
Figure 7.14 Bergstraße 67: comparison of static and discounted LCC.149
Figure 7.15 Rheinstraße 16: comparison of static and discounted LCC.150
List of Tables
Table 0.1
Table 1.1
Table 2.1
Table 2.2
Table 2.3
Table 3.1
Table 3.2
Table 3.3
Table 3.4
Table 3.5
Table 4.1
Table 4.2
Table 4.3
Table 4.4
Table 4.5
Table 4.6
Table 4.7
Table 4.8
Table 4.9
Table 5.1
Table 6.1
Table 6.2
Table 6.3
Table 6.4
Table 6.5
Table 7.1
Table 7.2
Table 7.3
Results of conventional, environmental, and societal life cycle
costing for an idealized washing machine case.xxxii
Coverage of the 3 LCC types.5
Overview of cost categories.21
Overview of cost bearers and relevant costs covered.26
Summary of recommended discounting of the life cycle costing
results.34
Connection of LCA elements with costs in LCC.39
Comparison of cost management and financial accounting.40
Extended 1-0 coefficients matrix with waste and waste treatment
in the form of WIO.53
Data for the washing machine example (1 euro ~ 142 yen).54
Background data on Japanese washing machine.57
Genera] economic impacts and material well being and their
relevance for LCC.65
Economic impacts from product features and their implications
to LCC.65
Damage cost from emissions resulting from different studies.67
Bandwidth of cost to reduce CO2 emissions in the year 2040
according to different reduction targets.68
Prevention cost for substances in air or water.69
Examples of the contribution (%) of monetized ecological impacts
to the estimated societal life cycle costs (sum of currently monetized
and nonmonetized aspects).71
Weighted global emissions and resource depletions for 1990
as determined by the EPS default method.72
Increase of profit in a fictive company due to applied sustainable
development.73
Comparing environmental cost and benefit issues raised by the world
business council for sustainable development (WBCSD).74
Inventory of product development decisions.88
Listing of possible parameters and settings for LCC case studies.93
Industrial sectors in the case studies.97
Objects analyzed in the case studies.97
Examples of functional units in the case studies.98
Examples of costs considered, or explicitly not considered.
in the case studies.98
Characterization of the life cycle costing case studies evaluated. 1 )4
Summary of life cycle costing case studies. 116
Internal costs of organic and conventional extra-virgin olive oil
production per functional unit (€). 119
XVI
Environmental Life Cycle Costing
Table 7.4 External costs of organic and conventional extra-virgin olive oil
production per functional unit (€).119
Table 7.5 Studied wastewater treatment scenarios and assumptions for the
treatment of typical municipal wastewater in Switzerland.123
Table 7.6 Life cycle costing data for 3 alternative bulbs.126
Table 7.7 Break-even calculation for the type 1 (energy saving) versus
type 2 (incandescent) lamp.128
Table 7.8 Overview of all washing machine case study boxes: real case study
and hypothetical extension.133
Table 7.9 Overview of the costs considered in the washing machine
case study.135
Table 7.10 CED and LCC of the production or acquisition and use of a
washing machine. Riidenauer, I, Gensch, C-O, Quack, D. Eco-
efficiency analysis of washing machines — life cycle assessment and
determination of optimal life span. Revised version. Öko-Institut,
Freiburg, 2005.136
Table 7.11 Cumulated CED for the use of an old or new washing
machine. Riidenauer, I, Gensch, C-O. 2005a. Eco-efficiency
analysis of washing machines, refinement of task 4: further use
versus substitution of washing machines in stock. Öko-Institut,
Freiburg, 2005.137
Table 7.12 Cumulated life cycle costs for the use of an old or new washing
machine (with discounting). Riidenauer, I, Gensch, C-O. 2005a.
Eco-efficiency analysis of washing machines, refinement of task 4:
further use versus substitution of washing machines in stock. Öko-
Institut, Freiburg, 2005.138
Table 7.13 Life cycle costs of a high-capacity glass cable network.140
Table 7.14 Overview of net costs for some (groups of) cost bearers
(no discounting). 141
Table 7.15 Nominal (= 0%) and discounted costs for the system builder.142
Table 7.16 Assumptions and annual costs with regard to the acquisition.144
Table 7.17 Annual fixed costs during use phase.145
Table 7.18 Assumptions and data with regard to operating costs.145
Table 7.19 Assumptions and data with regard to maintenance costs.145
Table 7.20 Annual life cycle costs of the regarded passenger cars.146
Table 7.21 Key parameters for the 2 objects in the case study.149
Table A.I Specifications of washing machine types used in Europe,
North America, and Asia and Japan.164
Table A.2 Social impacts and their relevance for LCC.165 |
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| physical | XXXIII, 191 S. graph. Darst. 24cm |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | CRC Taylor & Francis |
| record_format | marc |
| spelling | Environmental life cycle costing ed. by David Hunkeler ... . Lead authors: Andreas Ciroth ... Boca Raton, Fla. CRC 2008 London Taylor & Francis XXXIII, 191 S. graph. Darst. 24cm txt rdacontent n rdamedia nc rdacarrier Coût du cycle de vie Environnement, Technique de l' Environnement, Technique de l' - Aspect économique Umwelt Life cycle costing Environmental aspects Umweltbilanz (DE-588)4299127-4 gnd rswk-swf Produktlebenszyklus (DE-588)4135136-8 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Produktlebenszyklus (DE-588)4135136-8 s Umweltbilanz (DE-588)4299127-4 s b DE-604 Hunkeler, David 1962- Sonstige (DE-588)141443626 oth Ciroth, Andreas Sonstige (DE-588)123453291 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016259037&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Environmental life cycle costing Coût du cycle de vie Environnement, Technique de l' Environnement, Technique de l' - Aspect économique Umwelt Life cycle costing Environmental aspects Umweltbilanz (DE-588)4299127-4 gnd Produktlebenszyklus (DE-588)4135136-8 gnd |
| subject_GND | (DE-588)4299127-4 (DE-588)4135136-8 (DE-588)4143413-4 |
| title | Environmental life cycle costing |
| title_auth | Environmental life cycle costing |
| title_exact_search | Environmental life cycle costing |
| title_exact_search_txtP | Environmental life cycle costing |
| title_full | Environmental life cycle costing ed. by David Hunkeler ... . Lead authors: Andreas Ciroth ... |
| title_fullStr | Environmental life cycle costing ed. by David Hunkeler ... . Lead authors: Andreas Ciroth ... |
| title_full_unstemmed | Environmental life cycle costing ed. by David Hunkeler ... . Lead authors: Andreas Ciroth ... |
| title_short | Environmental life cycle costing |
| title_sort | environmental life cycle costing |
| topic | Coût du cycle de vie Environnement, Technique de l' Environnement, Technique de l' - Aspect économique Umwelt Life cycle costing Environmental aspects Umweltbilanz (DE-588)4299127-4 gnd Produktlebenszyklus (DE-588)4135136-8 gnd |
| topic_facet | Coût du cycle de vie Environnement, Technique de l' Environnement, Technique de l' - Aspect économique Umwelt Life cycle costing Environmental aspects Umweltbilanz Produktlebenszyklus Aufsatzsammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016259037&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT hunkelerdavid environmentallifecyclecosting AT cirothandreas environmentallifecyclecosting |