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- W3208355172 abstract "The transition to Circular Economy involves rethinking of products, services, changes throughout the valuechain, and implementation of circular business models. Potential economic gains and cost savings fromcircular business models have been mentioned as drivers to implement circular thinking withinorganisations. However, companies still struggle in understanding the economic benefits and implicationsassociated with such a transition. To overcome this, metrics that provide economic information associatedwith circular products and business models are needed. Life cycle costing (LCC) has been identified as apotential economic quantitative assessment method. Through a systematic literature review, this paperpresents the strengths and limitations associated to LCC in assessing the economic implications of circularbusiness models.The review recognised that LCC can provide a life cycle and multiple stakeholder perspectives, which arerelevant to overcome some challenges associated with the implementation and design of circular businessmodels. Furthermore, environmental and social LCC can include externality costs, which is an importantfactor for Circular Economy. Nonetheless, there is a lack of empirical studies implementing multiplestakeholder perspective and accounting for externalities. Several challenges were also identified: lack ofunderstanding of the cost implications of products/materials with multiple life cycles; difficulties inallocating costs among multiple stakeholders; lack of data availability and low quality. These are relevantissues for costing associated to circular business models and should be addressed in future research." @default.
- W3208355172 created "2021-11-08" @default.
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- W3208355172 date "2021-02-04" @default.
- W3208355172 modified "2023-09-23" @default.
- W3208355172 title "Assessing and evaluating CBMs through challenging LCC approaches" @default.
- W3208355172 doi "https://doi.org/10.15131/shef.data.13701193.v1" @default.
- W3208355172 hasPublicationYear "2021" @default.
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