Activity‐Based Environmental Inventory Allocation

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Abstract
Summary: 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.

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