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Eco‑efficiency as Part of Sustainable Farm Development

100%
Baum R., Bieńkowski J.
Acta Universitatis Lodziensis. Folia Oeconomica
|
2019
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vol. 2
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issue 341
23-42
PL
W artykule wskazano na możliwości wykorzystania metodologii cyklu życia produktów (ang. Life Cycle Assessment LCA) i rachunku kosztów cyklu życia produktów (ang. Life Cycle Costing LCC) do analizy ekoefektywności w rolnictwie. Przy zastosowaniu metody opisowo analitycznej przedstawiono zagadnienie identyfikacji i oceny kosztów cyklu życia produktów – założenia metodologii określenia kosztów w kategoriach oddziaływań charakteryzujących emisyjność procesów produkcyjnych. Szczegółowo zanalizowano zagadnienie eko-kosztów, które nie są ujęte w tradycyjnych rachunkach przedsiębiorstw. Określenie ekoefektywności systemów produkcji w rolnictwie wpisuje się w koncepcję zrównoważonego rozwoju rolnictwa i stanowi ważny element spełniania przez podmioty w rolnictwie zasad CSR. Artykuł ma charakter koncepcyjny i stanowi punkt wyjścia do dalszych rozważań oraz badań empirycznych.
EN
This paper shows the possible use of Life Cycle Assessment (LCA) and Life Cycle Costing (LCC) methodologies in analyzing the eco-efficiency of agriculture. To use the descriptive and analytic method, the problem of product life-cycle costs identification and assessment was presented (assumptions for the methodology of costing in terms of carbon footprint of production processes). A detailed analysis was performed of eco-costs which are not addressed in traditional enterprise accounts. Determining the eco-efficiency of agricultural production systems is consistent with the sustainable agricultural development concept and is a crucial aspect of CSR compliance in the agricultural sector. This is a conceptual paper and a starting point for further discussion and empirical studies.
2

Computer Applications in Eco-efficiency Assessment in Logistics

89%
Burchart-Korol D., Czaplicka-Kolarz K.
Management
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2013
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vol. 17
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issue 2
232-244
EN
Computer Applications in Eco-efficiency Assessment in Logistics The goal of this study is to present computer applications in eco-efficiency assessment in Logistics based on Umberto for Ecoefficiency software. The study defines the major components of eco-efficiency analysis like: Life Cycle Assessment (LCA) and Material Flow Analysis (MFA). According to ISO 14045:2012 eco-efficiency assessment is a quantitative management tool which enables the study of life-cycle environmental impacts of a product system along with its product system value for a stakeholder. Within eco-efficiency assessment, environmental impacts are evaluated using Life Cycle Assessment (LCA). The eco-efficiency methodology is proposed with using Umberto for Eco-efficiency software. Therefore, this article presents the results of Life Cycle Assessment according to methods used in Umberto software on the case study of valuation of the different logistic possibilities. The results of this study can be used as the first step in performing a full cradle-to-grave eco-efficiency that includes all phases of the logistics system.
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