Résumé Une demande croissante sans cesse de produits alimentaires à base d’animaux influence la productivité des systèmes mondiaux de production alimentaire, et des mesures indispensables pour freiner la dégradation de l’environnement promettent des effets similaires. Si les scénarios de demande future peuvent être satisfaits de manière durable, cela dépend notamment de la possibilité de réduire de manière significative l'impact de l'aquaculture et de l'élevage sur l'environnement. Des recherches récentes suggèrent que l'utilisation d'aliments à base d'insectes (IBF) pourrait apporter une contribution significative à cet égard, et des arguments valables sont avancés pour soutenir cette hypothèse. Les larves de mouches, comme celles des mouches domestiques (Musca domestica) ou des mouches soldat noir (Hermetia illucens), sont en mesure de puiser des nutriments dans un large éventail de ressources organiques, y compris celles impropres à la consommation humaine. Cela crée la possibilité de convertir (et de réduire considérablement) les déchets organiques de faible valeur, tels que le fumier ou le sang animal, en protéines de haute qualité et en énergie alimentaire, qui se sont avérés appropriés pour nourrir différents poissons d'aquaculture et du bétail monogastrique.Bien que le concept IBF promet d’importants avantages et ait démontré sa faisabilité technique, il n’existe encore aucun système établi permettant de tester les avantages supposés en termes de durabilité. Dans cette thèse, nous avons essayé de surmonter cette lacune par la modélisation de tels systèmes. Notre objectif central était d'identifier les aspects influençant le potentiel d'application des IBF dans différents contextes géographiques et de définir des voies d'optimisation pour une mise en œuvre durable. En nous basant sur des données expérimentales recueillies lors d'essais d'élevage menés en Europe (Espagne et Slovaquie) et en Afrique de l'Ouest (Ghana et Mali), nous avons formulé la conception d'un ensemble de versions de systèmes améliorés élevant M. domestica et H. illucens sur différents substrats organiques de faible valeur. Les modèles de production génériques ont servi comme base d’une analyse du cycle de vie ex ante, dans laquelle nous avons exploré les performances des systèmes à l’aide d’analyse du cycle de vie environnementale (ACV) et de l’analyse des coûts du cycle de vie (ACCV).Les ACVs et ACCVs ont montré que les performances environnementales et économiques des IBF sont largement fonction de l’efficacité de conversion des systèmes, de l’organisation du processus de production (c’est-à-dire de l’apport de main-d’œuvre et d’équipements technologiques) et du contexte géographique. La combinaison de ces facteurs a fourni des avantages pour les configurations simplistes utilisées dans la production de M. domestica en Afrique occidentale tropicale dans des conditions de ponte naturelle (c'est-à-dire d'inoculation de substrat par le biais de mouches présentes à l'état naturel). L'inoculation artificielle (c'est-à-dire l'inoculation du substrat par le biais de larves nourries provenant d'une colonie d'adultes en captivité), utilisée dans la production de H. illucens en Afrique de l'Ouest et de M. domestica dans le sud de l'Espagne, a favorisé une efficacité de conversion élevée, mais a augmenté les impacts environnementaux et les coûts, parce que le système complexe et l'organisation de processus à forte intensité de main-d'œuvre ont considérablement accru les intrants de main-d'œuvre et d'infrastructures de production.Une comparaison avec des aliments conventionnels riches en protéines a mis en évidence des inconvénients environnementaux et économiques pour les modèles de production actuels des IBF, notamment en ce qui concerne les aliments végétaux (par exemple, le tourteau de soja). Les disparités entre les alimentations IBF et conventionnelles reflètent l’utilisation des capacités sub-optimaux des systèmes (effet d’économie d’échelle insuffisant), ainsi que la perte d’énergie et de biomasse le long de la chaîne trophique (producteurs autotrophes vs consommateurs hétérotrophes). Les résultats soulèvent des doutes légitimes sur les avantages en termes de durabilité d’une mise en œuvre d'insectes dans les chaînes de valeur agricoles actuelles. Le succès commercial dépend en grande partie du niveau de salaire spécifique au contexte, des prix des substrats d'élevage et de la manière dont les marchés évaluent les multiples fonctions que les insectes sont capables de fournir. S'agissant de la performance environnementale, nos résultats nous amènent à conclure que la production d'IBF ne présente aucun avantage par rapport aux aliments conventionnels.L’évaluation de systèmes de production encore hypothétiques impliquait une bonne quantité d’hypothèses et d’approximations. Étant donné ces multiples sources d'incertitude et compte tenu du fait que seul un nombre limité de conceptions de systèmes possibles sont prises en compte, les déclarations sur le potentiel d'application d'IBF n'ont aucune validité universelle et doivent être interprétées avec prudence. Cependant, nos résultats contribuent à une meilleure compréhension des facteurs influant sur le potentiel d’application des systèmes de production d’insectes et constituent un point de référence précieux pour les discussions scientifiques et les activités de recherche et développement futures visant à mettre en place des modes de production alimentaire durables.Bien que nos recherches n’apportent aucun soutien aux avantages environnementaux ou économiques supposés de l’utilisation d’insectes dans l’alimentation animale, il est possible que leur utilisation comme aliment destiné à la consommation humaine directe (c’est-à-dire comme substitut possible aux produits à base de poisson et de viande) constitue une solution durable aux problèmes actuels et futurs. Nous recommandons donc aux recherches futures de se concentrer sur les techniques permettant d'exploiter les insectes comme nourriture. / Doctorat en Sciences / There are a few details that I could not specify in the available input fields. I would like to ask you kindly to add the following information: (1) Prof. Erik Mathijs (KUL) is my second co-supervisor; (2) Next to the Jury members listed, there are Prof. Matthias Finkbeiner (TU Berlin) and Prof. Theo Niewold (KU Leuven), which I could not enter manually. / info:eu-repo/semantics/nonPublished

Strategic cost management is in its infancy. Researches and studies are still in an early exploratory stage and have not yet developed a consistent theory for strategic cost management. The thesis presents a comprehensive framework for strategic cost management. In particular the study attempts to contribute to filling the gap in the literature of strategic cost management. The suggested framework covers the concept, the objectives, the principles, the analysis fields & activities, the objects, the instruments and the key supports factors of strategic cost management to meet different challenges that the companies encounter from time to time and at different stages of development.

A study was undertaken to determine if light-weighting orbital launch vehicles (rockets) improves lifetime environmental impacts of the vehicle. Light-weighting is performed by a material substitution where metal structures in the rocket are replaced with carbon fiber reinforced polymers (CFRP’s). It is uncertain whether light-weighting the rocket in the same way as traditional vehicles are light-weighted would provide similar environmental benefits. Furthermore, the rocket system is significantly different from traditional vehicles and undergoes an atypical lifecycle, making analysis non-trivial. Seventy rocket configurations were sized using a Parametric Rocket Sizing Model (PRSM) which was developed for this research. Four different propellant options, three staging options, and eighteen different lift capacities were considered. Each of these seventy rockets did not include CFRP’s, thus establishing a baseline. The seventy rockets were then light-weighted with CFRP’s, making a total of seventy pairs of rockets. An environmental Life Cycle Assessment (LCA) was performed on each of the rockets to determine lifetime environmental impacts. During the Life Cycle Inventory (LCI), a Carbon Fiber Production Model was developed to determine the environmental burdens of carbon fiber production and to address issues identified with carbon fiber’s embodied burdens. The results of the LCA were compared across all rockets to determine what effects light-weighting had on environmental impact. The final conclusion is that light-weighting reduces lifetime environmental impacts of Liquid Oxygen-Rocket Propellant 1 and Nitrogen Tetroxide-Unsymmetrical Dimethylhydrazine rockets, while it likely benefits Liquid Oxygen-Liquid Hydrogen rockets. Light-weighting increases lifetime environmental impacts of Solid Propellant rockets.

O setor de açúcar e álcool etílico no Brasil tem experimentado um grande crescimento. Contribuem para isto as demandas crescentes do álcool etílico, um biocombustível, e do açúcar. A área industrial produtora de açúcar, um alimento, ainda convive com uma prática industrial ultrapassada, que vem a ser o uso do aço carbono, um material barato, mas com pequena resistência à corrosão. Os aços inoxidáveis são os materiais mais indicados para a substituição do aço carbono, entretanto, eles são considerados caros. Os evaporadores das usinas de açúcar são equipamentos importantes para a sua operação. Quando são usados tubos de aço carbono para a troca térmica, eles começam a ser substituídos a partir do segundo ano de operação devido à corrosão. Enquanto isso, os tubos em aços inoxidáveis podem durar décadas. O presente trabalho objetivou a avaliação do desempenho ambiental e financeiro de tubos para evaporadores construídos com aço carbono e, comparativamente, com os aços inoxidáveis 304, 444 e 439. Para alcançar estes objetivos foram utilizadas as metodologias de Avaliação do Ciclo de Vida (ACV) e de Custeio do Ciclo de Vida (CCV), respectivamente. Neste estudo de ACV foi adotada como função dos sistemas em estudo a massa de água evaporada. Na definição destes sistemas de produtos foram adotados os subsistemas de fabricação das bobinas de lâminas dos aços e fabricação, instalação e limpeza dos tubos. O consumo de gás natural, eletricidade e o transporte foram usados como subsistemas secundários. O período de avaliação destes sistemas foi de trinta anos. A partir dos resultados desta ACV, concluiu-se que os tubos em aço carbono apresentaram maior impacto ambiental que os tubos em aço inoxidável 304, 444 e 439, pois emitiram mais que 4,2 vezes a quantidade de dióxido de carbono; 2,8 vezes a de óxidos de nitrogênio; 3,1 vezes a de materiais particulados, 13 vezes a de materiais suspensos e 4,5 vezes a de resíduos totais. Os tubos em aço carbono consumiram também mais que 11 vezes o total de recursos naturais utilizados (carvão; lignita; calcita; dolomita; óleo; gás natural e minérios de ferro, cromo, níquel, molibdênio e manganês); 1,8 vezes a de água e 5 vezes a de energia. Com relação à emissão de óxidos de enxofre, os tubos em aço carbono emitiram quantidades semelhantes às emitidas pelos tubos em aços 444 e 439 e a metade que os tubos em aço 304. Na elaboração do CCV foram utilizados os componentes de custo compra, transporte, instalação, substituição e limpeza dos tubos e a venda das sucatas. Na avaliação financeira, todos os custos que aconteceram no período de trinta anos foram trazidos ao valor presente. A partir dos resultados obtidos concluiu-se que os aços inoxidáveis 439 e 444 apresentaram-se como opções de investimento mais interessantes que os tubos fabricados em aço carbono, já que apresentaram custos trazidos ao valor presente menores, na proporção de 0,76 para os tubos em aço 439; 0,79 para os tubos em aço 444 com 1,20 mm de espessura e 0,93 para tubos em aço 444 com 1,50 mm de espessura. Os tubos em aço 304 com 1,20 mm de espessura apresentaram desempenho financeiro semelhante aos tubos em aço carbono; enquanto que os tubos em aço 304 com 1,50 mm apresentaram custos ao valor presente 1,19 vezes maior. Os resultados obtidos indicam também que as metodologias ACV e CCV devem ser usadas em conjunto, pois mostram que produtos mais seguros ambientalmente podem vir a ser opções de investimentos também mais interessantes. / The sugar and ethanol sectors in Brazil have tried a great growth. The increasing demands for ethanol, a biocombustible, and for the sugar contributes for this situation. The producing industrial area of sugar, a foodstuff, still adopts the use of carbon steel pipes, a cheap product, of low corrosion resistance. The stainless steels are the materials more indicated for the substitution of carbon steel, however they are considered expensive. In sugar cane plants, the evaporators, are important equipments to operation. Carbon steel pipes are the main product used for the thermal exchange, and these pipes start to be replaced after the second year of operation. Meanwhile, stainless steel pipes can last for decades. This work evaluates the enviromental and financial performance of evaporators pipes constructed with carbon steel and with 304, 444 and 439 stainless steel. To reach these objectives the methodologies of Life Cycle Assessment (LCA) and the Life Cycle Costing (LCC) were applied, respectively. The water mass evaporated was adopted as function of the systems in LCA study. In the definition of these product systems were adopted the manufacturing of steel and the manufacturing, installation and cleanness of the pipes. Natural gas, electricity and transport had been considered. The evaluation time was thirty years. From the LCA results, there were concluded that the steel carbon pipes presented more enviromental impact performance than 304, 444 and 439 stainless steel pipes, because they emitted more than 4.2 times of carbon dioxide; 2.8 times nitrogen oxides; 3.1 times of particulated materials; 13 times of suspended materials and 4.5 times of total residues. The carbon steel pipes also consumed more than 11 times the sum of all natural resources used (coal, lignite, iron ground, chromium, nickel, molybdenum, manganese; calcite, dolomite; oil and natural gas); 1.8 times more of water and 5 times more of energy. Regards to sulphur oxides emission, the carbon steel pipes emitted the same amount of sulphur oxides as 444 and 439 stainless steel pipes and they emitted half than of 304 stainless steel pipe. In the life cycle costing (LCC) elaboration were applied the cost components: purchase, transportation, installation, substitution, cleanness and the scraps sale. In the financial evaluation, all the costs that have incurred in the period of thirty years have been brought to the present value. As results concluded that 439 and 444 stainless steels presented the best investment options, due to this they have presented less costs brought to the present value, in the ratio of 0.76 for the 439 steel pipe; 0.79 for 444 the steel pipe with 1.20 mm of thickness and 0.93 for 444 steel pipe with 1.50 mm of thickness. The 304 stainless steel pipes with 1.20 mm of thickness presented similar financial performance compared to carbon steel pipes; whereas the 304 steel pipes 1.50 mm of thickness presented costs to 1.19 times higher of the present value. The results also indicate that LCA and LCC methodologies must be used together; therefore, they show that safer enviromental products can become the more interesting investment options.

This Master‘s thesis is focused on cost analyses and cost management in FEI Company. Theoretical part describes basic and advanced cost model and their usage for efficient cost management. Practical part deals with analyses of calculation method for standard costing and life cycle costing. As a part of these analyses, some recommendations are provided to make cost calculations more accurate.

[EN] In the last decade, there has been an increase in demand for biofuels, fostered by public policies. In the European Union, Directive 2009/28/EC (RED) establishes a 10% target for renewable energy use in the transport sector by 2020, in order to reduce overall greenhouse gas (GHG) emissions. In view of the land use change (LUC) that has recently occurred on a global scale as a consequence of bioenergy expansion, environmental considerations are more frequently incorporated into biofuel policies in order to promote only those biofuels delivering substantial GHG savings. The aim of the present thesis has been to analyze the environmental effects of the introduction of biodiesel for transport in the context of Spain, by applying different methodologies under a life cycle perspective, in order to address controversial issues, such as indirect LUC. First of all, the environmental and economic benefits brought about by an integrated process for waste management have been analyzed; biodiesel is obtained from the treatment of used cooking oil (UCO). The evaluation of the environmental performance has been carried out by means of the Life Cycle Assessment (LCA) methodology, while the financial assessment has been performed by applying a Life Cycle Costing (LCC). Both methodologies are based on a holistic approach and are crucial for a more thorough understanding of the sustainability of the proposed system. The combined study shows that the process has the potential to cause significant environmental benefits (subject to methodological assumptions), but this comes at the expense of the profits generated when the analysis is carried out from a municipal point of view. LCA has been subsequently applied to different systems for biodiesel production under a consequential approach, as the only way to measure indirect effects. There are different methodologies to carry out a consequential LCA, and all of them require the application of economic concepts. The first one consists of performing system expansion in order to include the additional functions provided by the co-products, since indirect effects arise from co-product interactions with other life cycles in the international market. This has allowed for the biodiesel domestically produced from UCO to be compared with the soybean biodiesel imported from Argentina. Furthermore, a mathematical programming model has been proposed based on the biodiesel sector's nameplate capacity in Spain. Its aim is to determine the optimal feedstock mix according to economic criteria, in order to meet the target demand for 2020; the biodiesel resulting from the mix must also fulfill the environmental requirements in the RED. The model allows for an LCA to be simultaneously carried out, in order to calculate the emissions associated with each production pathway. Indirect emissions from LUC in the Spanish agriculture can also be estimated. Finally, a general equilibrium model has been used to analyze the global environmental consequences, in terms of GHG emissions and LUC, of increasing the demand for biodiesel in the EU to meet the RED targets, in combination with recent anti-dumping measures on biodiesel imports from some specific countries. The outcomes from these studies have allowed for emission factors to be determined for different biodiesel production pathways in the Spanish market. Not only global warming has been taken into account but also other impact categories, which may be equally critical. In addition, pros and cons of the methodologies applied have been identified, depending on the goal and scope of the study; they should be applied in a complementary manner for a better understanding of the global phenomenon of bioenergy, increasing the confidence in GHG emission results. Reducing uncertainty in LUC estimates is crucial to enhance the applicability of future biofuel policies. / [ES] La demanda de biocombustibles ha aumentado progresivamente en los últimos años, fomentada por políticas públicas. En la Unión Europea, la Directiva 2009/28/EC (RED) establece un objetivo del 10% para el uso de energías renovables en el sector del transporte en 2020, con tal de reducir los gases de efecto invernadero (GEI). Ante la evidencia del cambio en el uso del suelo (CUS) a escala global a consecuencia del auge de los biocombustibles, se han incorporado consideraciones ambientales para promover únicamente aquellos biocarburantes que causen un ahorro sustancial de GEI. El objetivo de la presente tesis ha sido analizar los efectos ambientales de la introducción de biodiesel en el contexto español, aplicando distintas metodologías bajo una perspectiva del ciclo de vida, con el fin de abordar cuestiones controvertidas como el CUS indirecto. En primer lugar, se han evaluado los beneficios ambientales y económicos derivados de un proceso integrado de tratamiento de residuos donde se produce biodiesel a partir de aceite de cocina usado (ACU). La evaluación ambiental se ha realizado mediante la metodología de Análisis de Ciclo de Vida (ACV), mientras que la evaluación financiera se ha llevado a cabo mediante el cálculo del Coste del Ciclo de Vida. Ambas metodologías comparten el mismo enfoque holístico y son esenciales para una comprensión más completa de la sostenibilidad del sistema propuesto. El análisis combinado revela que, si bien éste presenta el potencial de generar importantes beneficios ambientales (sujeto a supuestos metodológicos), esto ocurre a costa del beneficio económico cuando el análisis se hace desde el punto de vista municipal. A continuación, se ha aplicado el ACV a distintos sistemas de producción de biodiesel bajo un enfoque consecuencial, como la única forma de estimar el CUS indirecto. Existen diferentes metodologías para la realización de un ACV consecuencial y todas ellas requieren la aplicación de conceptos económicos. La primera consiste en aplicar la expansión del sistema para incluir las funciones adicionales desempeñadas por los coproductos, ya que los efectos indirectos surgen de las interacciones de éstos con otros ciclos de vida en el mercado internacional. Ello ha permitido comparar la producción de biodiesel de ACU frente a la importación de biodiesel de soja de Argentina. Se ha propuesto también un modelo de programación matemática basado en la capacidad nominal del sector del biodiesel en España. Su objetivo es determinar la combinación de materias primas óptima, desde el punto de vista económico, para cumplir con de la demanda proyectada para 2020 pero que cumpla a su vez con las exigencias ambientales de la RED. El modelo incorpora un módulo para realizar un ACV de forma simultánea, que permite estimar las emisiones asociadas a las distintas vías de obtención de materias primas. Se pueden calcular incluso las emisiones indirectas por CUS en la agricultura española. Finalmente, se ha aplicado un modelo de equilibrio general para el análisis de las consecuencias ambientales globales (en términos de emisiones de GEI y CUS) de un aumento en la demanda de biodiesel en la UE según la RED, en combinación con las recientes medidas arancelarias sobre las importaciones de determinados países. Todo ello ha permitido calcular factores de emisión para diferentes alternativas de producción de biodiesel destinado al mercado español, no sólo en relación al calentamiento global sino también a otras categorías de impacto que pueden ser igualmente críticas. Además, se han identificado ventajas e inconvenientes de las metodologías aplicadas, dependiendo del objetivo y el alcance de estudio; lo ideal es aplicarlas de forma complementaria para una mayor comprensión del fenómeno global de la bioenergía, contribuyendo a una mayor solidez en los resultados de GEI. Reducir la incertidumbre en las estimaciones de CUS es fundamental para asegurar la a / [CAT] La demanda de biocombustibles ha augmentat progressivament els darrers anys, fomentada per polítiques públiques. En la Unió Europea, la Directiva 2009/28/EC (RED) estableix un objectiu del 10% per a l'ús d'energies renovables en el sector del transport en 2020, amb l'objectiu de reduir els gasos d'efecte hivernacle (GEH). Davant l'evidència del canvi en l'ús del sòl (CUS) a escala global a conseqüència de l'auge dels biocombustibles, s'han incorporat consideracions ambientals per promoure únicament aquells biocarburants que causen un estalvi substancial de GEH. L'objectiu de la present tesi ha estat analitzar els efectes ambientals de la introducció de biodièsel en el context espanyol, mitjançant l'aplicació de diferents metodologies sota una perspectiva del cicle de vida, amb la finalitat d'abordar qüestions tan controvertides com el CUS indirecte. En primer lloc, s'han avaluat els beneficis ambientals i econòmics derivats d'un procés integrat de tractament de residus on es produeix biodièsel a partir d'oli de cuina usat (OCU). L'avaluació ambiental s'ha realitzat mitjançant la metodologia d'Anàlisi de Cicle de Vida (ACV), mentre que l'avaluació financera s'ha dut a terme mitjançant el càlcul del Cost del Cicle de Vida. Ambdues metodologies comparteixen el mateix enfocament holístic i són essencials per a una comprensió més completa de la sostenibilitat del sistema proposat. L'anàlisi combinada revela que, si bé aquest presenta el potencial de generar importants beneficis ambientals (subjecte a supòsits metodològics), això ocorre a costa del benefici econòmic quan l'anàlisi es fa des del punt de vista municipal. A continuació, s'ha aplicat l'ACV a diferents sistemes de producció de biodièsel sota un enfocament conseqüencial, com l'única forma d'estimar el CUS indirecte. Existeixen diferents metodologies per a la realització d'un ACV conseqüencial i totes elles requereixen l'aplicació de conceptes econòmics. La primera consisteix a aplicar l'expansió del sistema per incloure les funcions addicionals exercides pels coproductes, ja que els efectes indirectes sorgeixen de les interaccions d'aquests amb altres cicles de vida al mercat internacional. Això ha permès comparar la producció de biodièsel d'OCU amb la importació de biodièsel de soia de l'Argentina. S'ha proposat també un model de programació matemàtica basat en la capacitat nominal del sector del biodièsel a Espanya. El seu objectiu és determinar la combinació òptima de matèries primeres, des del punt de vista econòmic, per complir amb de la demanda projectada per 2020 però que complisca al seu torn amb les exigències ambientals de la RED. El model incorpora un mòdul per realitzar un ACV de forma simultània, el qual permet estimar les emissions associades a les diferents vies d'obtenció de matèries primeres. Es poden calcular fins i tot les emissions indirectes per CUS en l'agricultura espanyola. Finalment, s'ha aplicat un model d'equilibri general per a l'anàlisi de les conseqüències ambientals globals (en termes d'emissions de GEH i CUS) d'un augment en la demanda de biodièsel en la UE segons la RED, en combinació amb les mesures aranzelàries recents sobre les importacions des de determinats països. Tot això ha permès calcular factors d'emissió per a diferents alternatives de producció de biodièsel destinat al mercat espanyol, no només en relació a l'escalfament global sinó també a altres categories d'impacte que poden ser igualment crítiques. A més, s'han identificat avantatges i inconvenients de les metodologies aplicades, depenent de l'objectiu i l'abast d'estudi; l'ideal és aplicar-les de forma complementària per a una major comprensió del fenomen global de la bioenergia, per contribuir a una major solidesa en els resultats de GEH. Reduir la incertesa en les estimacions de CUS és fonamental per assegurar l'aplicabilitat de les polítiques de biocombustibles en el futur. / Escobar Lanzuela, N. (2015). Contribution to the environmental impact assessment of biodiesel in the context of Spain [Tesis doctoral]. Editorial Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/52027 / TESIS

IIn recent years, an investment bottleneck for public infrastructure has accumulated in many industrial countries. Life cycle costing (LCC) is an appropriate management instrument for long-term and sustainable investment. This article addresses the evaluation of high-performance materials (HPM) using LCC to reduce that investment bottleneck. Our research questions are, first, whether and how LCC can be applied to HPM, second, which drivers are primarily influencing the results of a LCC analysis for HPM, and finally, whether HPM are suitable for infrastructure investments, according to economic, social and environmental criteria. We use a comprehensive literature review to analyze existing case studies that apply LCC to HPM. Our review shows that LCC is applied to HPM for structural applications with different levels of detail and quality. The initial results indicate that total life cycle costs for HPM are on average 10% higher. We urge the optimization of the cost structure of HPM to achieve the same level of life cycle costs as conventional construction materials. Moreover, we argue for a more holistic approach that does not ignore sustainability criteria throughout the life cycle of HPM based on the identified drivers of life cycle costs: external costs, an extended life cycle, the discount rate and the expected service life. Indeed, a screened subsample of eight cases is very competitive, with average total life cycle costs for HPM that are 8.4% lower. We share the belief in a more eco-centric approach and, therefore, demand further research into a societal type of LCC that improves the mechanical properties while not ignoring sustainability criteria for new product systems such as HPM.

Thesis (M.S.)--Air Force Institute of Technology, 2003. / Title from title screen (viewed July 1, 2004). "March 2003." Vita. "AFIT/GCA/ENV/03-04." "ADA415257"--URL. Includes bibliographical references (p. 71-74). Also issued in paper format.

Strategic cost management is in its infancy. Researches and studies are still in an early exploratory stage and have not yet developed a consistent theory for strategic cost management. The thesis presents a comprehensive framework for strategic cost management. In particular the study attempts to contribute to filling the gap in the literature of strategic cost management. The suggested framework covers the concept, the objectives, the principles, the analysis fields & activities, the objects, the instruments and the key supports factors of strategic cost management to meet different challenges that the companies encounter from time to time and at different stages of development.

Im Rahmen einer Elektromobilitäts-Fallstudie kombinieren wir zwei lebenszyklusbasierte Methoden und veranschaulichen die Ergebnisse zur Kommunikations- und Entscheidungsunterstützung mittels der Methode des ökonomisch-ökologischen Nettoeffekts. Die Ergebnisse zeigen, dass Elektrofahrzeuge im Vergleich zur EURO6-Dieselfahrzeugen erst in langer Frist ökonomisch und ökologisch wettbewerbsfähig sind. / Building on a case study on electric mobility, we integrate two life cycle methods and visualize the results for communication and decision-support using the economic environmental trade-off. Results suggest that in comparison to EURO6 diesel vehicles electric vehicles are only in the long run economically and environmentally competitive.