Assessment of a cost-model on sustainability for a proposal for a framework for the evaluation of sustainable manufacturing

Christina Windmark, Babak Kianian, Carina Andersson
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引用次数: 2

Abstract

A process-oriented, performance-based cost-model for manufactured parts has been assessed in its ability to capture sustainability. Literature has been reviewed and found 108 sustainability indicators, which have been compared with the input parameters in the cost-model. Based on a gap analysis, a framework for sustainable production evaluation has been developed. The framework considers performance-based production costs of a product, along with overhead costs, and selling price, giving the product surplus. Additionally, there is a spider-web chart of sustainable factors presenting current state and target values of the product's sustainability. The framework has mainly been developed for SME's boards, but also for production managers in larger firms. Hopefully, this framework will help companies assess their sustainability, with respect to economy, the environment and social responsibility, contributing to a small part of the efforts needed to provide a more sustainable world for the future. [Submitted 27 February 2018; Accepted 18 March 2019]
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对可持续性成本模型进行评估,以提出评估可持续制造业的框架建议
对制造零件的过程导向、基于性能的成本模型的可持续性能力进行了评估。对文献进行了审查,发现了108个可持续性指标,并将其与成本模型中的投入参数进行了比较。在差距分析的基础上,制定了可持续生产评价框架。该框架考虑基于性能的产品生产成本,以及间接成本和销售价格,从而得出产品盈余。此外,还有一个蛛网状的可持续因素图表,展示了产品可持续性的现状和目标值。该框架主要是为中小企业的董事会开发的,但也为大公司的生产经理开发的。希望这一框架能帮助企业在经济、环境和社会责任方面评估其可持续性,为未来提供一个更可持续的世界做出一小部分贡献。[2018年2月27日提交;接受2019年3月18日]
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