Application of environmental accounting information to the decision-making for the environmentally conscious design and end-of-life management of cellular phones

摘要

The aim of this paper is to construct a practical methodological framework on how to implement the environmental accounting information to aid the decisionmaking for the environmentally conscious design and end-of-life management of cellular phones, highlighting the social impact and economic drivers behind the environmental performance within the electronics industry. Given the critical issues and methodological challenges to construct a single-value life cycle cost estimation model for the cellular phone product system, a combination of "top-down" and "bottom-up" state-of-the-art approaches is proposed.