To date, it is not known how Full Cost Accounting (FCA) can be applied in the automotive context. Therefore the objective of this paper is to review existing methodological approaches in FCA studies and identify the most appropriate for the automotive sector. This systematic literature review of FCA studies extracted ten different methodological approaches in this field. The Sustainability Assessment Model (SAM) is the most developed FCA methodology applicable to automotive organisations. Its strengths are the ability to provide both physical and monetary metrics for sustainability assessment, its flexibility and the ability to combine multiple sustainability dimensions. The SAM takes the full life cycle approach for the sustainability assessment which allows managers to make the best possible choices at the design stage with knowledge about all possible economic, social and environmental costs of the vehicle throughout its lifetime.


    Zugriff

    Zugriff prüfen

    Verfügbarkeit in meiner Bibliothek prüfen

    Bestellung bei Subito €


    Exportieren, teilen und zitieren



    Titel :

    Full Cost Accounting in the Automotive Industry: A Systematic Review and Methodology Proposal


    Weitere Titelangaben:

    Lect.Notes Mobility


    Beteiligte:
    Denbratt, Ingemar (Herausgeber:in) / Subic, Aleksandar (Herausgeber:in) / Wellnitz, Jörg (Herausgeber:in) / Jasinski, D. (Autor:in) / Meredith, J. (Autor:in) / Kirwan, K. (Autor:in)


    Erscheinungsdatum :

    2015-06-02


    Format / Umfang :

    10 pages





    Medientyp :

    Aufsatz/Kapitel (Buch)


    Format :

    Elektronische Ressource


    Sprache :

    Englisch




    A Proposal for Product Qualification at the Automotive Industry

    Rosa, C. B. / Society of Automotive Engineers | British Library Conference Proceedings | 2003


    A Proposal for Product Qualification at the Automotive Industry

    Rosa, Ciro Batista | SAE Technical Papers | 2003


    Automotive Industry Review

    Stents, E. | British Library Online Contents | 2008


    A de-proliferation methodology for the automotive industry

    Fonte, William Giacomo | DSpace@MIT | 1994

    Freier Zugriff

    Full finish GI manufacturing for the automotive industry

    Vlot, M.J. / Price, C.E. / Zuijderwijk, M.J. et al. | Tema Archiv | 2004