Problem: In Supply Chain Networks (SCN) that are characterized by dislocated production units different parts are supplied from other locations. To include sustainability considerations into the SCN design as well as its utilization, the SCN costing system has to be extended so that next to the SCN costs for production activities as well as intra- and inter-logistic activities the CO2 emissions of all of these activities are additionally measured. The measured costs and CO2 emissions provide the basis for economic and sustainable decision making concerning the SCN design and its specific usage.
Research Method: The extension of the SCN-costing system requires the additional inclusion of the consumption of the ecological resources, so that next to traditional resource consumptions also CO2 emissions can be measured and priced. For this purpose, the Activity Based Costing (ABC) plays the key role. It allows the quantitative measurement and pricing of the traditional and ecological resource that are consumed in the production and logistics activities. Concerning the production activities within the production units the data are derived from Value Stream Mapping.
Schwaiger/Rötzer: Kosten und CO2-Emissionen im Produktionsnetzwerk von Magna Europe, in: Industrial Engineering und Management; Beiträge des Techno-Ökonomie-Forums TU Austria, H. Biedermann (Hrg.); Springer Gabler, Wiesbaden, 2016, ISBN: 978-3-658-12096-2.