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Life Cycle Costing (LCC) approach as a decision support tool: the economic and financial evaluation of a honey factory in Calabria
Journal Title: RIVISTA DI ECONOMIA AGRARIA 
Author/s: Alfio Strano, Teodora Stillitano, Giacomo Falcone, Giovanni Gulisano 
Year:  2013 Issue: Language: Italian 
Pages:  28 Pg. 63-90 FullText PDF:  1025 KB
DOI:  10.3280/REA2013-002004
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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, financial analysis, economic sustainability, investment assessment, apiculture
Jel Code: Q12 e O32

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Alfio Strano, Teodora Stillitano, Giacomo Falcone, Giovanni Gulisano, Life Cycle Costing (LCC) approach as a decision support tool: the economic and financial evaluation of a honey factory in Calabria in "RIVISTA DI ECONOMIA AGRARIA" 2/2013, pp. 63-90, DOI:10.3280/REA2013-002004

   

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