BACKGROUND Methods for appropriate costing in Cost-effectiveness analyses (CEAs), seemingly straightforward, have always raised questions. Questions linger about what cost components to include under a "societal" perspective, as well as how to value resources. OBJECTIVES This article discusses issues surrounding costing and "perspective" in published CEA. METHODS I examine data from the Tuf...

The paper performs a literature review on existing models and methodologies to analyse identify the cost of quality in manufacturing systems. shows that accounting are insufficient detail production processes. Existing also do not cover entire activities therefore need be extended over product life cycle. authors develop new approach by refining extending method activity-based costing make it a...

Investment decisions by bank customers are increasingly linked to the demand for green investments. Without a meaningful life-cycle costing approach, danger remains that both and customer exposed risk of washing. The same applies lending decisions: here, must ultimately assess business model borrower as well subject loan. monetary integration environmental indicators, existing rating systems lo...

Having confidence in the permanence of a digital resource requires a deep understanding of the preservation activities that will need to be performed throughout its lifetime and an ability to plan and resource for those activities. The LIFE (Lifecycle Information For E-Literature) and LIFE Projects have advanced understanding of the short and long-term costs in this complex area, facilitating b...

In this paper, a new activity-based method for the concurrent assessment and tracing of costs, energy consumption and waste generation for usage in Life-Cycle Design is presented. The method is based on Activity-Based Costing (ABC). By utilizing ABC we are able to assess and trace accurately overhead and direct costs, energy and waste generation.. The inherent uncertainty is modeled in terms of...

This paper summarises the author’s doctoral research progress to-date, outlines initial results and discusses contribution to knowledge. A framework is proposed which formalises life cycle costing knowledge support development of decision support systems for asset managers. The main a programming language-agnostic reference architecture validated through implementation at case study tier-1 o...

Although there are many studies in the literature that explain modern costing approaches including activity-based costing (ABC), the number of studies that present real life applications is very few. This is especially true for logistics and transportation applications. One of the main difficulties in land transportation companies is to determine and evaluate true cost of their operations and s...

Bioplastics are considered a sustainable alternative to (partly) substitute fossil-based plastics. Nevertheless, it is still uncertain if the use of biomass for production bioplastics can mitigate environmental impact plastics and simultaneously provide economic benefits. An optimization model proposed design biobased supply chain networks that account (total costs) (greenhouse gas emissions) c...