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An integrated approach for green design: Life-cycle,fuzzy AHP and environmental management accounting
Institution:1. Norwich Business School, University of East Anglia, Norwich NR4 7TJ, UK;2. Department of Management, University of Bristol, 8 Woodland Road, Bristol, BS8 1TN, UK;1. PhD, Associate Professor,School of Accountancy, Universiti Utara Malaysia, Sintok, Kedah Darul Aman, 06010, Malaysia;2. PhD, Senior lecturer, School of Accountancy, Universiti Utara Malaysia, Sintok, Kedah Darul Aman, 06010, Malaysia;3. Senior lecturer, School of Accountancy, Universiti Utara Malaysia, Sintok, Kedah Darul Aman, 06010, Malaysia;1. School of Accounting, RMIT University, GPO Box 2476V, Melbourne, Victoria, 3001, Australia;2. School of Accountancy, QUT, Brisbane, QLD, 4000, Australia;1. Aalto University, School of Business, Department of Accounting, P.O. Box 21220, FI-00076 Aalto, Finland;2. Aalto University, School of Engineering, Department of Energy Technology, P.O. Box 14100, FI-00076 Aalto, Finland;1. Institute of Management, Scuola Superiore Sant''Anna, P.zza Martiri della Libertà, 24, 56127 Pisa, Italy;2. University of Teramo, Department of Theories and Policies of Social Development, Faculty of Political Science, loc. Coste S. Agostino, 64100 Teramo, Italy
Abstract:The growing awareness of environmental issues has made the design of eco-friendly products a critical task for modern businesses. Almost all the costs and the environmental performance of a product over its life-cycle are determined in its design and development phase. The selection of alternative green designs is, however, a major challenge in today's competitive environment. The increasing pressure on time-to-market conflicts with the analytical approach typically required when using conventional environmental management accounting (EMA) tools such as Life-Cycle Assessment (LCA) and Life-Cycle Costing (LCC). This paper introduces a comprehensive method that integrates the LCA and EMA concepts, fuzzy logic and Analytical Hierarchical Process (AHP), to measure the environmental and organisational performance of different designs. We propose a screening model to help designers reduce their reliance on LCA and present a case study to demonstrate that this approach provides a systematic method of evaluating alternative designs and identifying product design improvement options. The measurement approach presented in this research can help companies reduce development lead time by screening out undesirable design options. More importantly, the approach can be modelled with the mere use of an Excel spreadsheet, which means limited resources are needed to implement the proposed method.
Keywords:Fuzzy-AHP  Product development  Sustainability  Life-cycle  Environmental management accounting
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