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.


    Access

    Check access

    Check availability in my library

    Order at Subito €


    Export, share and cite



    Title :

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


    Additional title:

    Lect.Notes Mobility


    Contributors:


    Publication date :

    2015-06-02


    Size :

    10 pages





    Type of media :

    Article/Chapter (Book)


    Type of material :

    Electronic Resource


    Language :

    English




    Cost accounting in cable industry

    Floeth, K.F. | Engineering Index Backfile | 1937


    A Proposal for Product Qualification at the Automotive Industry

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


    Automotive Industry Review

    Stents, E. | British Library Online Contents | 2008


    A Proposal for Product Qualification at the Automotive Industry

    Rosa, Ciro Batista | SAE Technical Papers | 2003


    A de-proliferation methodology for the automotive industry

    Fonte, William Giacomo | DSpace@MIT | 1994

    Free access