What accounting methodology is used to evaluate the economic performance of a pr

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试卷: LEED GA模拟题B[查看]
What accounting methodology is used to evaluate the economic performance of a product or system over its useful life?
A: Cradle-to-cradle
B: Life cycle assessment
C: Life cycle costing
D: Triple bottom line accounting

参考答案: C

本题解释:
Life cycle assessment (LCA) is the investigation and valuation of the environmental impacts of a given product or service. LCA evaluates environmental performance. This view takes into account the whole life of a product or project (not assessing it from a single point in time).

LCA evaluates a products \'environmental impact\'. This differs from life cycle costing evaluates a product\'s \'economic performance\';Life cycle costing (LCC) is the evaluation of the total cost of a building or product over its useful life, including initial, maintenance, repair and replacement costs as well as savings. LCC evaluates economic performance.