Beucker, S., & Lang, C. (2004). Improving environmental impact and cost assessment for supplier evaluation. In, S. M. Gupta (Ed.), Proceedings of SPIE Volume 5262. Environmentally Conscious Manufacturing III (pp. 174–181). Bellingham, Wash: Society of Photo Optical.
Within the research project CARE (Computer Aided Resource Efficiency Accounting), the method Resource Efficiency Accounting (REA) is used to give the participating companies new insights into hidden costs and environmental effects of their production and products. The method combines process based cost accounting with environmental impact assessment methodology and offers results that can be integrated into a company’s environmental controlling system and business processes like cost accounting, supplier assessment, etc. The paper will present results from a case study in which the approach is used for the evaluation of suppliers.Ansehen