Purpose–Despite existing life cycle costing (LCC) method descriptions and practicable
suggestions for conducting LCC analyses, no systematic analyses on actual …

Accounting history has shown that new techniques have periodically been incorporated into
the accounting craft. The context of the 1980s and the 1990s has led to the emergence of …

Sediment fluxes in aquatic environments are crucially dependent on bedform dynamics.
However, sediment-flux predictions rely almost completely on clean-sand studies, despite …

Most people agree that preparing for the future is necessary to excel, but doing it effectively
is difficult. All risk analyses offer some foresight, but tools based on classic probabilistic …

This study examines whether the integration of life cycle costing and life cycle assessment
based on the sequence of activities within the value chain support decision making towards …

This article proposes an activity-based costing decision model that considers the life cycle of
physical assets particularly, the logistics costs of non-repairable spare parts. The Weibull …

Activity-based Costing (ABC) is a powerful tool for the an organization to have an accurate
and effective cost for its product avoiding cost distortion that may lead sustainable …

Organizations are increasingly concerned with new strategic guidelines and ways of
managing physical assets to improve their competitiveness and sustainability. In this paper …

Purpose–The purpose of this paper is to discuss life cycle cost management and highlight
the practical challenges related to collecting adequate data and practicing long‐term cost …

Preservation and promotion of agroforestry systems entails the ideology for more ecosystem
services, additional biodiversity benefits and climate change mitigation. Furthermore …