Life cycle system delimitiation – an option or a must for EMA?
Weidema B P (2004)
Publication info
Presentation for EMAN conference, Lüneburg, 2004.03.04-05
Abstract
One of the most important developments of the methodology of Life Cycle Assessment (LCA) in the last decade has been the improved the understanding of how market information can provide a transparent procedure for unambiguous delimitation of the described systems? the product life cycles – i.e. what processes to include and what processes to exclude from the systems. The developments have also resulted in a general solution to the problem of allocation of exchanges among co-products from joint production processes. It is the suggestion of this presentation that the system delimitation procedures now applied for consequential LCA are also applicable to Environmental Management Accounting (EMA), also solving many contentious cost allocation issues. Two industry examples of life cycle system delimitation and cost allocation are provided to illustrate these points.