=+14-45 KK Life-cycle cost (LCC) (adapted from Environmental Protection in Australia, ) OBJECTIVE 8 Softly Ltd has

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=+14-45 KK Life-cycle cost (LCC) (adapted from ‘Environmental Protection in Australia’,

) OBJECTIVE 8 Softly Ltd has three options to consider for the packaging of its fabric softener: a 4-litre bottle for the conventional product, a 1-litre bottle for a concentrated version and a refill pouch (1 litre). An evaluation of these options will focus on the materials used in the consumer package (the bottle) and the cardboard box used to ship the product to the retailer.

The 4-litre bottle is the usual package for fabric softener in many countries. The bottle and its lid are both high-density polyethylene

(PET), each bottle has two paper labels and four bottles are packed in one cardboard container.

576 Chapter 14: Measuring and reporting sustainability M14_HORN3377_02_LT_C14.indd 576 2/09/13 3:55 PM

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Cost Accounting A Managerial Emphasis

ISBN: 9781442563377

2nd Edition

Authors: Monte Wynder, Madhav V. Rajan, Srikant M. Datar, Charles T. Horngren, William Maguire, Rebecca Tan

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