L?approccio Life Cycle Costing (LCC) come strumento di supporto alle decisioni: la valutazione economico-finanziaria di un impianto di produzione del miele in Calabria

Alfio Strano, Teodora Stillitano, Giacomo Falcone and Giovanni Gulisano

RIVISTA DI ECONOMIA AGRARIA, 2013, vol. 2013/2, issue 2, 63-90

Abstract: The aim of the research is to contribute to the experimentation of methodologies for cost effectiveness and economic sustainability assessment concerning investments in agri-food sector, and testing the applicability of the method to supply chains of minor produces. Elaborations have been made integrating Life Cycle Costing (LCC) methodology, that allows to analyse in detail outflows linked to every phase of lifespan investment (planning, implementation, management and disposal), and financial analysis through specific indicators consenting to formulate evaluations of economic sustainability. Results show that the integration of these methodologies can be a useful tool to support investment choices, but also to improve management performances, from an economic perspective, of actors operating in supply chains of minor produces. The application to the case study highlights how integrated LCC methods can be exported and applied to similar supply chains.

Keywords: Life Cycle Costing; analisi finanziaria; sostenibilit? economica; valutazione degli investimenti; apicoltura (search for similar items in EconPapers)
JEL-codes: E O32 Q12 (search for similar items in EconPapers)
Date: 2013
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