Purpose Life cycle costing (LCC) is a state-of-the-art method to analyze investment
decisions in infrastructure projects. However, uncertainties inherent in long-term planning …

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 …

Purpose The study provides an insight into the application and usefulness of activity
management (AM) principles in an environmental context. Specifically, the purpose of this …

The opportunity of improving production sustainability through waste minimisation is getting
more and more interesting because of remarkable waste generation and the contribution to …

In capital-intensive organizations, decisions regarding capital costs play an important role
due to the significant amount of investment required and the expected return on investment …

The purpose of this research is to provide an insight into the practice of costs allocation in
hotels. Data for the study were collected through semi-structured interviews with 19 Directors …

The concept of life cycle sustainability assessment provides an interdisciplinary space to
discuss the main challenges in addressing sustainability from a long-term perspective …

The objective of this paper is to analyze the percentage rate of use and knowledge of activity-
based costing (ABC) in small and medium-sized Portuguese enterprises and at the same …

The management and financial problems of nuclear waste have raised the concern
worldwide due to lack of experience in decommissioning and disposal. In this paper, a …