Adapting the activity-based costing method for water footprint accounting
Küçük Resim Yok
Tarih
2023
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Elsevier Sci Ltd
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
As there are no tools for calculating the water footprint of various products with differentiated process schemes, this study suggests an activity-based approach for this purpose. The activity-based approach, frequently used in costing, was used for the water footprint calculation. A case study was carried out in a concrete production facility to demonstrate the method's applicability. Through the allocation of overhead water consumption using an activity-based approach, it was possible to access water footprint information for activities, processes and products. In addition, data were produced for the effective management of water consumption due to non-value -adding activities and idle capacity. Many existing water footprint calculation methods calculate total overhead water consumption by proportioning it by the product's market price or dividing it by the number of units produced. This study shows that the production methods, design of the processes and even the organizational structure have an effect on water consumption. To our knowledge, no other method gives management so much data about water management. The results of activity-based water footprint calculations can provide guidance on water-friendly methods and practices by rationally defining water-intensive products and production processes of enterprises. Also, businesses can use the calculated water footprints in their environmental product declaration (EPD) reports. Proper water management by businesses directly affects the quantity and quality of freshwater. This is vital for the sustainability of all kinds of life on earth, considering an expected water crisis in the future.
Açıklama
Anahtar Kelimeler
Water Footprint Accounting, Activity -Based Approach, Concrete Products, Reinforced Concrete Products
Kaynak
Journal of Cleaner Production
WoS Q Değeri
N/A
Scopus Q Değeri
Q1
Cilt
400
