Development of unit cost for the health services offered at King FAHD Central hospital Jazan,Saudi Arabia

BackgroundEfficiency remains one of the most important drivers of decision making in health care system. Fund allocators need to receive structured information about the cost healthcare services from hospitals for better decisions related to resource allocation and budgeting. The objective of the study was to estimate the unit cost for health services offered to inpatients in King Fahd Central hospital (KFCH) Jazan during the financial year 2018.MethodsWe applied a retrospective approach using a top-down costing method to estimate the cost of health care services. Clinical and Administrative departments divided into cost centres, and the unit cost was calculated by dividing the total cost of final care cost centres into the total number of patients discharged in one year. The average cost of inpatient services was calculated based on the average cost of each ward and the number of patients treated.ResultsThe average cost per patient stayed in KFCH was SAR 19,034, with the highest cost of SAR 108,561 for patients in the Orthopedic ward. The average cost of the patient in the Surgery ward, Plastic surgery, Neurosurgery, Medical ward, Pediatric ward and Gynecology ward was SAR 33,033, SAR 29,425, SAR 23,444, SAR 20,450, SAR 9579 and SAR 8636 respectively.ConclusionThis study provides necessary information about the cost of health care services in a tertiary care setting. This information can be used as a primary tool and reference for further studies in other regions of the country. Hence, this data can help to provide a better understanding of tertiary hospital costing in the region to achieve the privatization objective.     

基于医疗成本项目标准化核算的成本控制研究

首先对医疗成本项目进行分类标准化处理，统一和规范医疗作业成本项目；在此基础上借助作业成本法，通过对医疗项目的价值分析与优化，达到节约卫生资源，控制医疗成本的目的；最后，通过实例和数学模型证明医疗成本项目标准化核算下的医疗成本控制的有效性。     

上海市公立医疗机构成本核算现状调查与分析

目的 了解上海市公立医院机构开展成本核算工作的现状，提出推进全市公立医疗机构成本核算的政策建议。方法 在文献检索的基础上，针对市级公立医院机构和区属公立医疗机构分别开展专家咨询、问卷调查，并对调查结果进行统计分析。结果 市级公立医疗机构具有良好的院科两级成本核算基础，并已经采用作业成本法开展项目成本核算试点；区属公立医疗机构成本核算工作开展比例不高，核算基础较为薄弱，核算规范和标准不统一。结论 通过建立完善的成本核算体系、开展项目成本核算试点、探索社区卫生服务中心成本核算方法，从全市层面推进公立医疗机构成本核算工作。     

Integrated Environmental and Economic Assessment of Products and Processes

The eco-efficiency analysis method developed and used by the Öko-Institut analyzes different alternatives that fulfill a defined consumer need, from an environmental as well as an economic perspective.
Like life-cycle assessment (LCA), eco-efficiency analysis makes possible the setting of priorities in purchasing decisions or can be used to show optimization potentials in product development processes.
Eco-efficiency analysis builds upon two methods: LCA, according to ISO 14040 ff. (to assess the environmental aspects of products and processes), and life-cycle costing. Life-cycle costing results in a single figure—the total costs of ownership to one or several actors. The environmental impacts can be evaluated and aggregated as a single score or the impact category indicator results can be kept separate. In either case two single scores can be compared: the total environmental burden or the impact category indicator results, and the total costs of ownership of the alternatives under consideration.
The results can then be plotted in two-dimensional graphs that show the effectiveness of certain measures in environmental and economic terms. The efficiency is expressed as a numerical ratio of environmental savings to difference in costs.
Together with furnishing more detailed results and a discussion of additional benefits or potential barriers, eco-efficiency analysis broadens the basis for decision-making processes.     

基于生命周期方法的生活垃圾资源化利用系统生态效率分析

我国生活垃圾产量大但处理能力不足,产生多种环境危害,对其资源化利用能够缓解环境压力并回收资源。为探讨生活垃圾资源化利用策略,综合生命周期评价与生命周期成本分析方法,建立生态效率模型。以天津市为例,分析和比较焚烧发电、卫生填埋-填埋气发电、与堆肥+卫生填埋3种典型生活垃圾资源化利用情景的生态效率。结果表明,堆肥+卫生填埋情景具有潜在最优生态效率;全球变暖对总环境影响贡献最大,而投资成本对经济影响贡献最大。考虑天津市生活垃圾管理现状,建议鼓励发展生活垃圾干湿组分分离及厨余垃圾堆肥的资源化利用策略。     

Hybrid LCC of Appliances with Different Energy Efficiency (10 pp)

Goal, Scope and Background This paper is concerned with a life cycle assessment (LCA) and life cycle costing (LCC) by the use of the waste input-output (WIO) quantity- and price model of air conditioners with different energy efficiency at the use phase (high-end, low-end and average models) that were available in Japan as of winter 2002. The functional unit is an air conditioner of the 2.5kW type that is used for 10 years, and then subjected to an end-of-life (EoL) process that is consistent with the Japanese law on the recycling of appliances. Methods This is the first simultaneous application of the WIO methodology to an LCA and LCC over the entire life-cycle of a product including the use phase, and represents a methodological extension (in the sense of considering the use phase) and integration (in the sense of a simultaneous application) of previous studies by us (Kondo and Nakamura, Int. J. LCA, 2004, Nakamura and Kondo, Ecol. Econ., 2005, in press). The main body of data is provided by the WIO table for the year 2000, an update of the previous table for 1995 that was used in the above WIO studies. Compared with the WIO table for 1995 that consisted of only about 80 industry sectors, the current one consists of about 400 industry sectors, and includes air conditioner as a separate sector. The data on the purchase price and efficiency of air conditioners indicate wide variations: the cheapest one (the low-end model) costs half of the most expensive one (the high-end model), but its efficiency is about half of the latter. Results and Discussion When the cost in the use and EoL phases is included, the low-end model becomes the most expensive one, and the high-end model with the highest purchase cost the least expensive. This reversal of the relative cost levels is attributed to the difference in the efficiency in the use phase. A sensitivity analysis indicates that a reduction of the electricity price in the use phase by about 40% does not alter the significant superiority of the high-end model over the low-end model. In spite of the largest amount of input in the production phase, the high-end model performs the best in terms of both global warming potential (GWP) and landfill, while the low-end model performs the worst. The use phase generates the largest amount of waste for landfill across the three models, the largest component of which is flyash generated from coal firing power plants. A possible internalization of externality in the form of carbon tax was found to work in favor of the high-end model. The cost advantage of the high-end model, however, is sensitive to the rate of discounting of future costs: discounting at 15% diminishes its advantage over the low-end model. Recommendation and Perspective The results indicate the effectiveness of the pricing based on the life cycle cost for achieving sustainability, that is, for promoting the shift of the demand away from appliances with low environmental performance to the one with higher environmental performance. Acceptance by society of pricing based on life cycle costing would require, among other things, an economy-wide standardization of the LCC concept (in a manner analogous to ISO-LCA) that can be used complementary to ISO-LCA.     

The Effect of Life Cycle Cost Information on Consumer Investment Decisions Regarding Eco-Innovation

Life cycle cost (LCC) computations are a well-established instrument for the evaluation of intertemporal choices in organizations, but they have not been widely adopted by private consumers yet. Consumer investment decisions for products and services with higher initial costs and lower operating costs are potentially subject to numerous cognitive biases, such as present-biased preferences or framing effects. This article suggests a classification for categorizing different cost profiles for eco-innovation and a conceptual model for the influence of LCC information on consumer decisions regarding eco-innovation. It derives hypotheses on the decision-making process for eco-innovation from a theoretical perspective. To verify the hypotheses, the publication reviews empirical studies evaluating the effects of LCC information on consumer investment decisions. It can be concluded that rather than finding ways to make customers pay more for environmentally sound products, the marketing challenge for eco-innovation should be reconceptualized as one of lowering customers' perceived initial cost and increasing awareness of LCC. Most existing studies report a positive effect of LCC information on the purchase likelihood of eco-innovations. Disclosing LCC information provides an important base for long-term thinking on the individual, corporate, and policy levels.     

Waste Costing as a Catalyst in Pollution Prevention Investment Decisions

This article presents a case study in a Nigerian firm of how waste costing can be applied to pollution prevention (P2) investment decisions. This case is informed by the priority accorded to P2 as a preferred alternative to end‐of‐pipe pollution control. It demonstrates that even in the absence of effective regulations in a developing country, cost accounting can spur P2 decisions by management through the system of waste cost allocation. The case used standard cost data from the Wonder Beauty Care Company and applied the activity‐based costing (ABC) system to waste cost allocation using waste cost drivers, which yielded another genre of waste costs—waste‐induced overhead. Subsequently, the waste‐induced overhead was applied to P2 investment analysis. This analysis indicated that the P2 investment alternative that incorporates the waste‐induced overhead produced a preferred alternative choice. The case further revealed that managers’ knowledge of waste costs in a Nigerian firm may influence their P2 decisions. The case illustrates practically a possible dual advantage of an improved costing system for Nigerian firms—cost reduction and cleaner production.     

Addressing the Life Cycle of Sewers in Contrasting Cities through an Eco‐Efficiency Approach

Evaluating the sustainability of the urban water cycle is not straightforward, although a variety of methods have been proposed. Given the lack of integrated data about sewers, we applied the eco‐efficiency approach to two case studies located in Spain with contrasting climate, population, and urban and sewer configurations. Our goal was to determine critical variables and life cycle stages and provide results for decision making. We used life cycle assessment and life cycle costing to evaluate their environmental and economic impacts. Results showed that both cities have a similar profile, albeit their contrasting features, that is, operation and maintenance, was the main environmental issue (50% to 70% of the impacts) and pipe installation registered the greatest economic capital expenditure (70% to 75%) due to labor. The location of the wastewater treatment plant (WWTP) is an essential factor in our analysis mainly due to the topography effects (e.g., the annual pump energy was 13 times greater in Calafell). Using the eco‐efficiency portfolio, we observed that sewers might be less eco‐efficient than WWTPs and that we need to envision their design in the context of an integrated WWTP‐sewer management to improve sewer performance. In terms of methodological approach, the bidimensional nature of eco‐efficiency enables the benchmarking of product systems and might be more easily interpreted by the general public. However, there are still some constraints that should be addressed to improve communication, such as the selection of indicators discussed in the article.     

Environmental Life Cycle Costing and Sustainability: Insights from Pollution Abatement and Resource Recovery in Wastewater Treatment

The relationship between environmental life cycle costing (ELCC) and sustainability was explored using two detailed wastewater case studies. The case studies were selected to increase the tension between existing market values and values for sustainability; the first case study considered incremental change to an existing plant and the second considered a paradigm shift in wastewater treatment. Pollution control provided the greatest cost savings for the first case study and provided a “win‐win” result—meeting existing standards and saving money. However, benefits for pollution control beyond current standards were not captured, which emphasized the role of standards to internalize as well as limit the values considered in ELCC. In the second case study, the value of water had the potential to change the focus of wastewater design from pollution abatement to resource recovery. However, social acceptance of recovered water and market access for resources created large risk for investment. The ELCC was also sensitive to the discount rate which limited longer‐term considerations. Other sustainability values such as scarcity and ecological thresholds were not captured. The ELCC code of practice suggests including such costs if likely in the foreseeable future; defining these values may also clarify the role of ELCC to evaluate sustainability over the life cycle.     

Life cycle considerations of the flue gas desulphurization system at a lignite-fired power plant in Thailand

Goal, Scope and Background  The Flue Gas Desulphurization (FGD) system has been installed at the biggest lignite-fired power generation plant in Thailand to reduce the large amount of SO₂ emission. In order to understand the costs and benefits, both in ecological and economic terms, the lignite-fired plant was studied both before and after the installation of the FGD system. The focus of this study is to consider not only the Life Cycle Assessment (LCA) outcome but also the Life Cycle Costing (LCC) factors. The results can provide valuable information when selecting appropriate technologies to minimize the negative impact that lignite-fired power plants have on the environment. Methods  The Life Cycle Assessment - Numerical Eco-load Total Standardization (LCA-NETS) system was used to evaluate the impact on the environment of both the lignite-fired plant and the FGD system. Life Cycle Costing (LCC) was used to provide a comparison between alternative before and after installation of FGD. LCC, a powerful analytical tool, examines the total cost, in net present value terms, of a FGD system over its entire service lifetime. Results and Discussion  The results of the study are shown in the eco-load values over the entire life cycle of the lignite-fired plant. Comparative models of the power plant, before and after the installation of the FGD system, are evaluated using the LCA-NETS system. The results indicate that the installation of the FGD system can reduce the acidification problem associated with lignite-fired plants by approximately 97%. The LCC estimation shows the major costs of the FGD system: capital investment, operating and maintenance, and miscellaneous costs. The LCC provides the decision-making information when considering the cost of the FGD system in terms of protecting the environment. Conclusion and Outlook  LCA is an important decision-making tool for environmental policies, especially with regard to the selection of pollution control equipment for lignite-fired plants. Green coal technologies and strategies to reduce the negative impact on the environment are essential to produce more environmentally-friendly power plants with a sustainable future.     

Incorporating costs in LCA

The goal of LCA is to identify the environmental impacts resulting from a product, process, or activity. While LCA is useful for evaluating environmental attributes, it stops short of providing information that business managers routinely utilize for decision-making — i.e., dollars. Thus, decisions regarding the processes used for manufacturing products and the materials comprising those products can be enhanced by weaving cost and environmental information into the decision-making process. Various approaches have been used during the past decade to supplement environmental information with cost information. One of these tools is environmental accounting, the identification, analysis, reporting, and use of environmental information, including environmental cost data. Environmental cost accounting provides information necessary for identifying the true costs of products and processes and for evaluating opportunities to minimize those costs. As demonstrated through two case studies, many companies are incorporating environmental cost information into their accounting systems to prioritize investments in new technologies and products.     

生物多样性价值的经济学处理：一些理论障碍及其克服

本文首先对国际生态经济学界围绕“世界生态系统功能价值计量”的方法学论争进行短简的评价,接着阐述了生物多样性价值的新的概念框架,并据此就生物多样性价值计量中尚未得到关注的问题（生物多样性价值的可计算性,价值计量方法的恰当性,价值分量的可加性和可解析性,价值误差测算）提出解决思路,本文最后讨论了两个保护经济学问题方法学构架,其一是生物多样性破坏的经济损失计算,其二是生物多样性保护工程的成本－效益体质与成本－效果分析。     

Life Cycle costing as part of design for environment environmental business cases

Background  In developing products various requirements have to be integrated including functionality, quality, affordability as well as environmental aspects. Often conflicting requirements have to be fulfilled. Therefore, multi-dimensional decision support approaches are necessary. Methods  Here, one approach is to relate the conflicting requirements to each other. Life Cycle Costing (LCC) has the potential to support the trade-off between some environmental targets and overall affordability targets by including all monetary flows along the product life cycle (going beyond the well-known costs of ownership by integrating also long-term use and end-of-life costs). Those solutions can be identified that (a) have the highest efficiencies (where do we get most environmental improvements per Ϊ and (b) have the highest affordability for the customer along the life cycle. Furthermore, on-costs in the design phase can be justified in terms of future savings either for the customer or for the recycling of the products. These represent real business cases for environmental actions. Three types of environmental business cases can be differentiated. Results and Discussion  This paper presents various examples where LCC is integrated into product design. However, there are a number of open issues in the implementation of LCC within real product development including data availability and uncertainty (future costs/ savings), level of discounting, accounting and compensation. Various internal case studies done in the last years showed that already few changes in the costs structure can significantly affect the identi-fied future costs. Recommendation and Outlook  Uncertainties in LCC are higher than in LCA and highest when applied in the stage of product develop-ment, i.e. used to support DfE action. As a consequence, the result-ing figures can only be seen as directional. Therefore, the use of LCC in Design for Environment cannot be recommended without major restrictions in terms of guidance, experience/training. The link-age between LCC and DfE can either be established via (1) experts supporting design teams or (2) as part of a DfE tool. The DfE tool has to include detailed guidance for interpretation, and its application should be based on a solid training for DfE engineers.     

Greenhouse Gas Emissions Reduction Opportunities for Concrete Pavements

Concrete pavements are a vital part of the transportation infrastructure, comprising nearly 25% of the interstate network in the United States. With transportation authorities and industry organizations increasingly seeking out methods to reduce their carbon footprint, there is a need to identify and quantitatively evaluate the greenhouse gas (GHG) emission reduction opportunities that exist in the concrete pavement life cycle. A select few of these opportunities are explored in this article in order to represent possible reduction approaches and their associated cost‐effectiveness: reducing embodied emissions by increasing fly ash content and by avoiding overdesign; increasing albedo by using white aggregates; increasing carbonation by temporarily stockpiling recycled concrete aggregates; and reducing vehicle fuel consumption by adding an extra rehabilitation. These reduction strategies are evaluated for interstate, arterial, collector, and local road designs under urban and rural scenarios. The results indicate that significant GHG emission reductions are possible, with over half of the scenarios resulting in 10% reductions, compared to unimproved baseline designs. Given the right conditions, each scenario has the potential to reduce GHG emissions at costs comparable to the current price of carbon.     

Societal LCA Methodology and Case Study (12 pp)

Background, Aim and Scope Societal assessment is advocated as one of the three pillars in the evaluation of, and movement toward, sustainability. As is the case with the well established LCA, and the emerging LCC, societal life cycle assessment should be developed in such as way as to permit relative product comparisons, rather than absolute analyses. The development of societal life cycle assessment is in its infancy, and important concepts require clarification including the handling of the more than two hundred social indicators. Therefore, any societal life cycle assessment methodology must explain why it is midpoint- or endpoint-based as well as its reasons to be complimentary with, or included within, life cycle assessment. Materials and Methods: A geographically specific midpoint based societal life cycle assessment methodology, which employs labour hours as an intermediate variable in the calculation has been developed and evaluated against an existing LCA comparing two detergents. The methodology is based on using an existing life cycle inventory and, therefore, has identical system boundaries and functional units to LCA. The societal life cycle assessment methodology, much like LCA, passes from inventory, through characterisation factors, to provide an ultimate result. In analogy to economics and cost estimation, societal life cycle assessment combines, into its statistics, both data as well as estimates, some of which are correlated to elements of the LCI. It focuses on the work hours required to meet basic needs.A geographically specific midpoint based societal life cycle assessment methodology, which employs labour hours as an intermediate variable in the calculation has been developed and evaluated against an existing LCA comparing two detergents. The methodology is based on using an existing life cycle inventory and, therefore, has identical system boundaries and functional units to LCA. The societal life cycle assessment methodology, much like LCA, passes from inventory, through characterisation factors, to provide an ultimate result. In analogy to economics and cost estimation, societal life cycle assessment combines, into its statistics, both data as well as estimates, some of which are correlated to elements of the LCI. It focuses on the work hours required to meet basic needs. Results: The societal life cycle assessment of an appended case study indicates that Detergent 2 generates, relative Detergent 1, approximately 20% less employment in Russia, 35% less in France, and approximately five times more in Canada and South Africa, the latter derived from its higher aluminium content. There is essentially no difference in the employment in the use country (Switzerland) nor in Morocco, where some of the waste disposal was assumed to take place. Discussion: Given that housing is more affordable, in terms of shelter units per labour hour, in South Africa, compared to Europe, it is, therefore, of no surprise that Detergent 2 provides a societal benefit in terms of housing. Detergent 2 does, however, result in dematerialization, in that its environmental impact is lower (LCI). Therefore, as less resources are employed and labour required, in extraction, production and transport, the societal benefits in health care, education and necessities, a grouped variable, are lower for Detergent 2. This is despite the employment shift away from Europe and to less 'developed' regions. Conclusions: The assessment of societal impacts involves several hundred specific indicators. Therefore, aggregation is, if not impossible, at least heavily value laden and, therefore, not recommended. The impact of a societal action, derived from a product purchase or otherwise, is also highly local. Given this, societal life cycle assessment, carried through to the midpoints, and based on an existing LCI, has been developed as a methodology. The results, for an existing LCA-detergent case, illustrate that societal life cycle assessment provides a means to investigate how policy and policy makers can be linked to sustainable development. The sensitivity analyses also clarify the decisions in regards to product improvement. Recommendations and Perspectives: The goal of societal life cycle assessment is not to make decisions, but rather to point out tradeoffs to decision- or policy-makers. This case, and the methodology that it is based on, permit such a comparison. Substituting Detergent 2 for Detergent 1 reduces resource use at the expense of an increase in atmospheric and terrestrial emissions. Access to housing is improved, though at the expense of education, health care and necessities. As a recommendation, one would look at the fact that the majority of indicators are superior for Detergent 2 relative to Detergent 1and seek to improve the aqueous emissions in Detergent 2 via a change in the formulation. An energy or fossil fuel substitution at the site of production could also improve the societal benefits in terms of education and health care. While societal life cycle assessment remains in its infancy, a methodology does exist. The field can, therefore, be viewed in a similar way to LCA in the early 1990s, with a need to validate, consolidate and, ultimately, built toward a standard. The contribution is aimed at contributing to such a discussion and therefore proposes that a societal life cycle assessment be LCI-derived, geographically specific, based on mid-points, and use employment as an intermediate variable.     

Extended Producer Responsibility for Waste Electronics: An Example of Printer Recycling in the United Kingdom

In February 2003, European Union (EU) policy makers implemented a Directive that will make producers responsible for waste electrical and electronic equipment at end-of-life (known as the "WEEE" Directive). Under this new legislation, producers are required to organize and finance the take-back, treatment, and recycling of WEEE and achieve mass-based recycling and recovery targets. This legislation is part of a growing trend of extended producer responsibility for waste, which has the potential to shift the world's economies toward more circular patterns of resource use and recycling. This study uses life-cycle assessment and costing to investigate the possible environmental effects of the WEEE Directive, based on an example of printer recycling in the United Kingdom.
For a total of four waste management scenarios and nine environmental impact categories investigated in this study, results varied, with no scenario emerging as best or worst overall compared to landfilling. The level of environmental impact depended on the type of material and waste management processes involved. Additionally, under the broad mass-based targets of the WEEE Directive, the pattern of relationships between recycling rates, environmental impacts, and treatment and recycling costs may lead to unplanned and unwanted results. Contrary to original EU assumptions, the use of mass-based targets may not ensure that producers adapt the design of their products as intended under producer responsibility.
It is concluded that the EU should revise the scope of consideration of the WEEE Directive to ensure its life-cycle impacts are addressed. In particular, specific environmental objectives and operating standards for treatment and recycling processes should be investigated as an alternative to mass-based recycling and recovery targets.     

Life Cycle Tools within Ford of Europe's Product Sustainability Index. Case Study Ford S-MAX & Ford Galaxy (8 pp)

Background, Aim and Scope Sustainability is a well recognised goal which is difficult to manage due to its complexity. As part of a series of sustainability management tools, a Product Sustainability Index (PSI) is translating the sustainability aspects to the organization of vehicle product development of Ford of Europe, thus allocating ownership and responsibility to that function. PSI is limiting the scope to those key environmental, social and economic characteristics of passenger vehicles that are controllable by the product development organisation. Materials and Methods: The PSI considers environmental, economic and social aspects based on externally reviewed life cycle environmental and cost aspects (Life Cycle Assessment, Cost of ownership / Life Cycle Costing), externally certified aspects (allergy-tested interior) and related aspects as sustainable materials, safety, mobility capability and noise. After the kick-off of their product development in 2002, the new Ford S-MAX and Ford Galaxy are serving as a pilot for this tool. These products are launched in Europe in 2006. The tracking of PSI performance has been done by engineers of the Vehicle Integration department within the product development organization. The method has been translated in an easy spreadsheet tool. Engineers have been trained within one hour trainings. The application of PSI by vehicle integration followed the principle to reduce the need for any incremental time or additional data to a minimum. PSI is adopted to the existing decision-making process. End of 2005, an internal expert conducted a Life Cycle Assessment and Life Cycle Costing (LCC) study for verification purposes using commercial software. This study and the PSI have been scrutinized by an external review panel according to ISO14040 and, by taking into consideration the on-going SETAC, work in the field of LCC. Results: The results of the Life Cycle based indicators of PSI as calculated by non-experts are fully in line with those of the more detailed expert study. The difference is below 2%. The new Ford Galaxy and Ford S-MAX shows significantly improved performance regarding the life cycle air quality, use of sustainable materials, restricted substances and safety compared to the previous model Galaxy. The affordability (Life Cycle Cost of Ownership) has also been improved when looking at the same engine types. Looking at gasoline versus diesel options, the detailed study shows under what conditions the diesel options are environmentally preferable and less costly (mileage, fuel prices, etc.). Discussion: The robustness of results has been verified in various ways. Based also on Sensitivity and Monte-Carlo Analysis, case study-specific requirements have been deduced defining criteria for a significant environmental improvement between the various vehicles. Only if the differences of LCIA results between two vehicles are larger than a certain threshold are the above-mentioned results robust. Conclusions: In general terms, an approach has been implemented and externally reviewed that allows non-experts to manage key environmental, social and economic aspects in the product development, also on a vehicle level. This allows mainstream functions to take ownership of sustainability and assigns accountability to those who can really decide on changes affecting the sustainability performance. In the case of Ford S-MAX and Galaxy, indicators from all three dimensions of sustainability (environment, social and economic) have been improved compared to the old Ford Galaxy. Recommendations and Perspectives: Based on this positive experience, it is recommended to make, in large or multinational organizations, the core business functions directly responsible and accountable for managing their own part of environmental, social and economic aspects of sustainability. Staff functions should be limited to starting the process with methodological and training support and making sure that the contributions of the different main functions fit together.     

Activity-Based Environmental Inventory Allocation

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.