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The need for a computational structure of LCC

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Notes

  1. Provided that business is interested in product profitability, it hardly seems possible that there are cost elements whose existence needs to be reminded to management accountants to avoid that they be missed.

  2. This would include: planning for different kinds of product models with constrained plant capacities; making a distinction among fixed cost drivers and cost drivers that vary according to the activity level of processes; allowing the calculation of the cost of producing waste and by-products, not only the cost of disposing it; taking beginning and final inventory of intermediate and final commodities, but also of raw materials into account.

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  1. Department of Commodity Science, University of Bari, Via C. Rosalba, 53, 70124, Bari, Italy

    Ettore Settanni

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  1. Ettore Settanni
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Settanni, E. The need for a computational structure of LCC. Int J Life Cycle Assess 13, 526–531 (2008). https://doi.org/10.1007/s11367-008-0036-6

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