Adapting the activity-based costing method for water footprint accounting

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dc.authoridKatanalp, Bilge/0000-0002-7274-4127en_US
dc.contributor.authorAkgün, Melek
dc.contributor.authorKatanalp, Bilge
dc.contributor.authorCan, Ahmet Vecdi
dc.contributor.authorKivraklar, Merve Kiymaz
dc.date.accessioned2024-07-12T21:37:41Z
dc.date.available2024-07-12T21:37:41Z
dc.date.issued2023en_US
dc.department[Belirlenecek]en_US
dc.description.abstractAs 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.en_US
dc.identifier.doi10.1016/j.jclepro.2023.136691
dc.identifier.issn0959-6526
dc.identifier.issn1879-1786
dc.identifier.scopus2-s2.0-85150198445en_US
dc.identifier.scopusqualityQ1en_US
dc.identifier.urihttps://doi.org/10.1016/j.jclepro.2023.136691
dc.identifier.urihttps://hdl.handle.net/20.500.12415/6874
dc.identifier.volume400en_US
dc.identifier.wosWOS:000955926100001en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.language.isoenen_US
dc.publisherElsevier Sci Ltden_US
dc.relation.ispartofJournal of Cleaner Productionen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.snmzKY04216
dc.subjectWater Footprint Accountingen_US
dc.subjectActivity -Based Approachen_US
dc.subjectConcrete Productsen_US
dc.subjectReinforced Concrete Productsen_US
dc.titleAdapting the activity-based costing method for water footprint accountingen_US
dc.typeArticle
dspace.entity.typePublication

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