Research on Evaluation and Analysis Model of Products’ Resource Value flow 2014-4-10

第一二部分由王玉所带的本科生负责修改（原来负责的英文翻译可暂停）；

第三部分由欧静所带的本科生负责修改（原来负责的英文翻译可暂停）；

第四部分由蔡严斐所带的本科生负责修改；

要求：本科生认真负责，且英文水平不能太差；

一些表达不通顺、重复或无法理解的语句尽量删减，将语句调整通顺即可，尽量不要对着中文翻译，有些地方不好翻译或不好直译的地方可采用意译的方式，若碰到问题可直接在文中标记出来；

文中红色字体已修改了一次，此次暂不修改；

10号交修改稿。

Research on Factor Analysis Model of Resource Value Flow for Product Eco-design Based on Full Life-Cycle Assessment

Zhifang Zhou

(Business School, Metal Resources Strategic Research Institute, Central South University,

Changsha Hunan 410083)

[Abstract] Among the methods of comprehensive analysis for a product or an enterprise, there have some defects and deficiencies for the traditional standard cost analysis and life cycle assessment method, namely, these methods just emphasis on one dimension (economic or environmental factors)while neglecting another dimension. Revealing the internal logic association between product eco-design and resource value flow, and takes the multiplication of resource efficiency, economic efficiency and environmental efficiency as the core factors, the paper builds a factor analysis model of resource value flow based on full life cycle assessment and eco-design theory. This model grasps the status of resource value flow during the entire process of product life cycle, and in-depth analyze the logical relationship between product performance, value, resource consumption and environmental load, reveals the symptoms and potentials in different dimensions, and can provide comprehensive, accurate and timely decision-making information for enterprise manager about product eco-design as well as production and management activities. At the last, it uses the LCD monitor in domestic electronic appliances manufacturer as the example to verify the availability of this evaluation and analysis model.

[Keywords] Eco-design; Product Full Life Cycle Assessment; Resource Value Flow; Resource Efficiency; Economic Efficiency; Environmental Efficiency

A product Eco-design or not, as well as of different ecological design patterns has a critical impact on the status of material and value flow in the entire process of product production, as well as on many aspects about the cost and value of the product, the environmental load and resources consumption, etc. Therefore, it is necessary to comprehensive evaluate and analyze of the status of material and value flow in the product life cycle, so as to provide comprehensive and timely information about product Eco-design for decision-making. However, there have some defects and deficiencies about the existing evaluation and analysis methods, such as there only focus on one aspect of the product (economic or environmental factors) while there are varying degrees of impairment, therefore, it is particularly important to build a comprehensive evaluation analysis model, which can trace, evaluate and analyze the status of material and value flow of product life cycle process from the three harmonization perspective (resources, environment and economy) based on Eco-design concept.

1．The Review on Traditional Evaluation and Analysis Methods of Product Currently, there are more comprehensive evaluation methods of the enterprise, and comprehensive evaluation or analysis of the product system is relatively small. Comprehensive literature, product comprehensive evaluation and analysis methods are mainly the following three: 1.1 Standard Cost Analysis Mode

This mode introduces a standard cost and target cost ideology, and setup cost standards, as well as the proportion standards of cost allocation for different enterprise product cost types, comparative analyzing based on the standards and actual accounting of the cost and its proportion, looking for differences, evaluating its causes, and providing the basic information for the next control decision-making. The implementation of this evaluation analysis mode has two key points: First, set the cost standard, as the staff's goal and measure the scale of the actual cost savings or cost overruns, playing the role of in-process control; second，the cost of actual consumption with standard consumption were compared, revealing and analyzing the differences from the cost standards and the reasons, identificating the attribution of responsibility, providing a basis for decision making for taking improved control measures [1-2].

1.2 Resource Flows Cost Analysis Model

In product manufacturing process, the purpose of resource flows cost evaluation analysis is based on the resource flow cost accounting information for analysis and evaluation, to seek further improvement measures and control in the improvement process, guiding production costs continue to decrease and the economic and ecological benefits continue to improve. Its evaluation and analysis methods are also fragmented that they have not been able to form a system. The main methods comprises the internal resources flows cost evaluation and analysis, external environmental damage costs evaluation and analysis, as well as the matrix evaluation and analysis mode of a combination of both [3-5].

1.3 Life Cycle Assessment Method

Among the methods of evaluation and analyze in the production system, the typical is life cycle assessment (LCA). In general, LCA basic framework can be divided into the determination of the purpose and scope, inventory analysis, impact assessment and interpretation of the results of four stages [6-7]. The famous life cycle impact assessment systems are Sweden EPS and Netherlands Eco-indicator, CML [8-9]. LCA evaluation model mainly includes matrix method, analytic hierarchy process and multi-objective decision-making optimization method, and it is available in several models that they also have their own advantages and disadvantages [10-11], such as matrix data requirements, rapid evaluation subjective; Analytic Hierarchy Process to solve the problem of the weight, but the determination of the degree of membership subjective larger uncertainty; multi-objective decision optimization method can provide evaluation results under different assumptions and decision-makers to choose, but many influencing factors, the expression of specific results will have a certain degree of difficulty.

From the above, as the core of the standard cost evaluation model, the cost variance analysis can analyze and evaluate the locations of costs incurred, and also be a clear attribution of responsibility. However, due to the extension of the cost concept and analysis boundary, the evaluation model is difficult to apply to the whole process of product design based on ecological; the resource flow cost evaluation analysis model can clearly discrimination resource consumption and loss of product manufacturing process, and the caused external environmental damage costs,

and it be able to locate the key improvements in the product manufacturing process, to achieve the purpose of reducing resource consumption, enhancing environmental and economic benefits. However, in the process of product life cycle, not just covering manufacturing sectors, it should include transportation, consumption, and recycling more multiple links. The analytic model cannot be applied mechanically, but need to be innovative improvements; abroad, life cycle assessment has been widely used in all walks of life. But it also exist deficiencies in the methodology and the practical application, like the subjective evaluation, the precision of the data is not enough. Therefore, fewer case studies in the true sense. Other methods, such as substance metabolism analysis, evaluation of circular economy, also have many shortcomings [12-14]. Therefore, the traditional methods are difficult to meet the needs of the product life cycle resource value flow assessment and analysis in context of ecological design.

2．The Logical Analysis between Ecological Design and Resource Value Flow: A Product Life Cycle Perspective

2.1 The mechanism analysis of ecological design, enterprise (products) resources, and the economic and environmental benefits

Eco-design is to integrate environmental considerations into product design, to help determine the design direction of the decision-making. The basic idea is that resources environmental factors in the design phase will be included in the product design, environmental performance goals and the starting point of the design of the product, and to strive to make our products to a minimum impact on the environment. The goal is not only to reduce the consumption of materials and energy, to reduce the emission of harmful substances, but also can easily make the products ,parts separation ,recovery and regeneration or re-use of cycle [15-16]. The impact of ecological design enterprises (product) resources, economic and environmental benefits is shown in Figure 1:

Fig.1. Mechanistic model of Eco-design and enterprise (products) resources, economic and

environmental benefits

The figure for benefits prior to the implementation of the environmental benefits of Eco-design by the end of the treatment is mainly reflected as a direct measure of the dominant indicators which reflect the effects of industrial pollution control, denoted as P 0, after the implementation of Eco-design, the environmental benefits of richer content, mainly embodies a Before Eco-design After Eco-design Technology Innovation Environmental improvement Resource allocation Competition advantage Dominant Environmen tal benefits 0P Connotation environme ntal benefits 1P

Resources

are forced

to reduce 0O Resources cut to reduce automatic ally 1O Directly measurable financial benefits 0E Comprehe nsive economic efficiency 1E

wide range of indicators available corporate environmental management systems, Eco-design strategy for the enterprise to improve the Eco-efficiency of pollution prevention, to reflect, denoted by P 1; simple financial indicators for economic, ecological design prior to the implementation of the main measure of corporate value and operating results, denoted by E 0, after the implementation of Eco-design, the evaluation of the economic performance includes not only the traditional financial indicators, also includes non-financial indicators, the combination of these two to form the overall economic efficiency of E 1, as reflected in the market enterprise value and efficiency; material resources, ecological design prior to the implementation of the enterprise subject to the constraints of resources and energy and resources to reduce or limit the supply of passive, note for O 0, ecological design implementation, enterprises through technological innovation and dynamic adjustment of resource savings in mind for O 1.

Enterprises (product) resources, economic and environmental aspects of the mechanism of action seen by the Eco-design front and rear, before the Eco-design, with stakeholders to make influence on the degree of concern the improvement of the enterprise environment, companies were forced to cut resources by the end of the treatment, to improve measure environmental performance mainly reflected in certain specific, direct measure of environmental performance indicators, such as the law pollutant emissions standards; ecological design enterprises to change the traditional environmental benefits of the product life cycle resources, the value of the circulation comprehensive evaluation, covering the aspects of resource efficiency, economic efficiency and environmental efficiency. Through Eco-design, promote enterprise resource conservation, reduce environmental pollution; reduce costs, and the form a dynamic virtuous cycle of continuous improvement to achieve resource efficiency, economic efficiency and environmental benefits of a win-win-win.

2.2 Eco-design and product resource value flow logic correlation analysis

In Eco-design, in addition to the basic functions or quality of the product environment, the consumer, the requirements and preferences of stakeholders require increasingly high environmental performance of products. Companies need to consider the use of the product (function), market value (cost price) and environmental value (external costs). On the one hand, its flow of resources is extended forward to the design stage, on the one hand, extends return to the product's use, recycling and disposal stages, its resources flow route is shown in Figure 2.

Fig.2. The resources flow route under a Eco-design Enviro nment: air

water

salt

Raw materials mining Materials Processin Products productio sell use dispositio Material decompo sitio Product disassembl Product recycle Prod uce electricity by incineration Produce clean fuels via the thermal decomposition ①Direct recycling/Reuse ②Reusable dismantling organized ③Reprocessing of recyclable materials ④Renewable raw materials ④ ③ ② ①

Shown in Figure 2, the Eco-design of resource flow routes change the traditional design of a single linear material flow routes, and form a mesh interactive resource recycling circulation route, the route from the expansion of the manufacturing stage to sales, product use, recycling and waste disposal stages. At the same time, with the changing of the resources flow route, the resource value changes as its route, the formation of the cycle of the resource value stream, the formation of a positive interaction between ecological design and resource value stream, and to promote the continuous optimization of the resource value stream . Ecological design and resource value flow logic associated simple description as shown in Figure 3.

Fig.3. Logical correlation analysis of the ecological design and resource flow cost

Seen from Figure 3, the interactive logical starting point of the ecological design resource value stream is the initial design, which determines the products in R & D, manufacturing, sales, use and maintenance, and recycling disposal and other aspects of the initial material flow routes. Route according to the material flow, flow through the resource value of the product life cycle evaluation reveals the resource consumption of the product life cycle process, the loss of the cost of the transfer of resources and environmental pollution degree, the results of these analyzes available to business managers as well as design personnel the ecological design decisions to enter the next round of Eco-design that "ecological design optimization (or modify). New Eco-design will lead to a new material flow routes change, and change its value stream of optimized resource value stream analysis and evaluation, and can reveal its resource efficiency, economic and environmental effects of improvement, and tap its still need improved production processes or process, you can find out the resource value of the transfer of optimized control measures, and to provide information for decision-making for the next round of Eco-design.

Obviously, feedback and optimization of information flow through the value of products and resources cycle, the output can be quickly responsive to the input side, the Eco-design in accordance with the value stream, flow of information and feedback, further adjustment program, to reduce costs, improve resource efficiency purposes. Associated with the inherent logic in ecological design and resource value stream through the constant improvement of the ecological design, corporate and product life cycle process the resource material flow and value stream continuously optimized in order to achieve a virtuous cycle of spiraling, as well as use of the product market value and environmental value and improve together. Optimize or alter Eco-design

The initial design (General Product Design) Determine resource material flow Cost evaluation of resource flow analysis Resource consumption Environmental load Economic benefit

General effect

③（output the result information ） ① ② ⑤ ⑥（Enter the next cycle ） ④（provide information of modifying decision ）

3．Structure the resource value flow of the product life cycle factors evaluation analysis model based on the ecological design

Figure 4 shows that, in the product life cycle process, the initial product design determines the production and use patterns, accompanied by the resources and energy to enter the product's material as well as the magnitude of value in various stages of morphological change and transfer, in addition to the partial resource loss in the production and sales stage, most of its material change into a new resource forms - finished goods entered for consumption, as time goes on, the part of discarded products through the recycling system for recycling ,the other were eventually abandoned to enter in nature. The production, sales, use, and recycling links of entire product mean each link will have the resources and energy consumption and waste emissions, which impact on the outside environment.

Fig.4.C ost accounting and analysis framework of resources flow based on ecological design

Therefore, come about through the application of the whole process of the product life cycle and enterprise resource value flow evaluation principle, the factor analysis model of resource value flow is built on Eco-design flow based on the analysis of product Eco-design and resource value associated mechanism . With the relationship of the performance of the product, the value,the resource consumption and environmental core, evaluate the product performance, value, and environmental the impact in the different stages of the product life by defining critical

measurement of the resource efficiency, economic efficiency and environmental efficiency, and reveal symptoms and potential of the product life cycle in different links ,to provide

decision-making basis for products Eco-design as well as the optimization of the value of

enterprise resource flow.

3.1 Total factor evaluation analysis model

Resources/energy Resources/energy the product Eco-design Materials making Product manufacturing Products ’ sales and distribution Product resource consumption Value-added products Products use and maintenance Litter(Negative products) Materials recovery Parts dismantling and recycling Product dismantling and recycling Product disposal Environmental load of products Product Performance/function Litter (External environmental damage) Qualified Products (positive products) Recycling Effective use ： Loss of resources ： Recycling ：

Figure 4 shows that, in the product life cycle, along with the input and consumption of resources and energy, and a range of materials and material resources change the material and value form during the flow process , with the increase of life cycle, the economic value extend or perish. At the same time, each stage in the form of products will impact on environmental due to the resources and energy consumption, waste generation. There exist a mutual influence and the interrelate impacts among resources / energy, economic value and environmental load, make a reasonable evaluation of resource value flow in the product life cycle process to deconstruct their logical relationship. As the core of the relationship of the product performance, the value of resource consumption and environmental load, build the total factor evaluation analysis model (Equation 1)by seeking a strict number of logical relationships of the resource efficiency, economic efficiency and environmental efficiency , and built the X, Y , Z multiples evaluation factors according the ecological design , make a specific evaluation and analysis of the products and resource flow state in different stages of the product life cycle.

value

added products'load

t environmen product value products' value added products'n consumptio resource product value products'n consumptio resource Product load t environmen product ??=

that means ：

efficiency tal environmen product efficiency economic product efficiency resource product n consumptio resource product of unit of ratio load tal Environmen ??=

Be abstracted into a mathematical equation for the basic ：

i i i i i i i i PE PV PAV PE PR PR PV PAV =??

(1) In this equation, i PE means the environmental load of product i . Generally the overall waste emissions in the product life cycle, or the product of the environmental impact of the economic assessment of value; i PR - the resource consumption of the products; i PV - the value of the products;i PAV -the products i added value. Products are generally incremental value creation available economic value added, or the industrial added value in the practical application.

i i i i PREL PRI PEI PEE =?? (2)

i PREL - products unit of resource consumption, environmental load ratio; i PRI - resource efficiency of products; i PEI - the economic efficiency of the products;i PEE - the environmental efficiency of products.

Obtained from the above equation, the load ratio of biodegradable products unit of resource consumption can be resolved into continued product of the product of resource efficiency, economic efficiency and environmental efficiency. Application of total factor evaluation analysis model can analyze two-two impact associated and quantitative relationship of resource consumption in the product life cycle process (resource efficiency), environmental impact (environmental efficiency) and economic benefits (economic efficiency). That can further refine the object of analysis into solid waste, CO 2, SO 2 emissions and so on, appropriate replace equation factors and dissect the logical relationship among the three from different angles.

3.2Environmental efficiency evaluation analysis model

Usually, researchers defined as the ratio of the value of the product or service and the

environmental load environmental efficiency. If analysis of a product or entire category of product’s the environment relative efficiency from product life cycle perspective, it can use the environmental efficiency of products: Environmental efficiency = environmental load / added

value products. Formula, namely: i i i PE PEE PAV = (3) i PEE - the product environmental efficiency; i PE - the environmental load of products; i PAV - the first product of the added value, in generally economic value added, or the industrial

added value. In generally, the products, and waste the scope cause the impact on the environment, both stages of the production and service of the products, including transportation, use and disposal stages. Moreover, the environmental load and environmental efficiency was a reciprocal relationship, the greater the environmental load, the lower the environmental efficiency, the smaller the environmental load, the higher the efficiency of environmental value. Thus, in every aspect, both by the environmental efficiency indicators to reveal the trend of the environmental load of the product, to evaluate the state of development of the product resource flow.

Product evaluation of the environmental efficiency value is not the same before and after the product Eco-design or Eco-design optimization, in order to facilitate the evaluation and analysis the differences before and after products in the base period and the environmental efficiency of the reporting period are compared to obtain a product’s relative environmental efficiency, that product

X multiple evaluation factors. product old of efficiency -eco product new of efficiency -eco factors evaluation multiple X product =

Located, respectively, 0PEE , 0PE ,0PAV for environmental efficiency, environmental load,

as well as products added value of the product base period;, respectively,

1PEE ,1PE ,1PAV for the products environmental efficiency of the reporting period, the environmental load as well as the added value of the products, there are: 011010

1001010100111001//

1/()1/()1/()1/()

pav pe PE PE X PEE PEE PAV PAV PE PAV PAV PE PE PAV PE PAV PAV PE PE PAV PAV PE PAV PE X X ==?==??=?=?=? (4)

X - X multiples evaluation factor, it is the environmental efficiency ratio before and after the product Eco-design; pav X - the value coefficient of the product; pe X - the environmental impact

reduce coefficient of the product.

X multiples evaluation factors can be said to change year by year comparison of environmental efficiency, based on the actual production model through a quantitative evaluation of the data of the environmental value of the product in the full life cycle, and then to become very competitive enterprises the green management evaluation tools the purpose is to help customers and consumers for product awareness and social responsibility, in addition, can also prove the concept of environmental efficiency with respect to the potential advantage of the competitive market analysis by product Eco-design and life cycle assessment.

X multiples evaluation factors can be used to evaluate and analyze the product Eco-design front and rear (or optimization) value of the product as well as the improvement of product

environmental impact by the above formula. However, it is still unable to reflect product performance (function), the logical relationship between the value of the product, and the product environment load, which is Eco-design need to focus on three core factors to consider. Therefore, the absorption value engineering principles to improve the evaluation of Factor X.

Point of view, the integration of X multiples evaluation factor accounting methods, enhance environmental values, the need to strengthen the product function, reduce the function of the cost of the product environmental load to achieve ecological design goals, learn product integrated environmental value of Equation 5.

,()i i i i i i PEE PV PE PF PC PE ==? (5) ,

i PEE - Improved environmental efficiency; i PV - the product value;i PF - the product performance;

i PE - the environmental load; i PC - resources flow and environmental damage cost caused by products function.

Be summarized in the annual variation of product environmental efficiency, you can form a multiple evaluation factors improved change value so assessing enterprise products. pe pc pf i X X X PE PE PC PC PF PF PE PC PF PE PC PF PEE PEE X ??=??=??==101001000111,,1,)/()/(

(6)

,X - an improved X multiples evaluation factor;pf X - functioning coefficient; pe X - the function of the product cost reduction factor; - reduce the environmental impact of the product coefficient.

On the formula can be further calculated from the perspective of the product life cycle greenhouse gas (CO2) emissions the corresponding product CO2 emissions by a factor, and refine the evaluation. The formula CO2 environmental evaluation of the efficiency and Factor X Factor,

are as follows: 22i co i co PF PEE PC PE =? ( 7) 2222221110,01000011()()co co co pf pc co co co PF PC PE PE PC PF X X X X PF PC PE PF PC PE ----?==??=???

(8) ,2CO PEE - environmental efficiency of products CO2 emissions;i PF - product performance;

2co PE -environment load of products CO2 emissions; i PC -resource flow and environmental damage costs caused by a product functions;,2co X - X multiples evaluation factor of CO2 emissions;pf

X - product function coefficients;pc X - the function cost reduction coefficients of the product;2co X - the environmental impact reduce coefficient of the product CO2 emission.

3.3 The economic efficiency evaluation analysis model

Economic efficiency is an abbreviation of the operating efficiency of the socioeconomic, the economic benefits that can be obtained on the basis of fixed economic costs, and the evaluation can be divided into macro-, meso- and micro-level. At the level of microeconomic,the economic efficiency generally refers to the economic efficiency of enterprises, which is the quality indicators reflecting the enterprise economic work. The evaluation covers the two major categories of financial and non-financial, such as the output value of the funds rate, the rate of capital turnover, labor productivity indicators.

Economic efficiency defined in this paper refers to the additional output ratio of the unit value during the product life cycle process. If you analyze the relative economic efficiency of a product or

class of products from the view of the product system or product life cycle, the rate of the economic efficiency of available products can explain. Namely: P roduct economic efficiency= the added value created by the product

By the Formula like that :

i i i PAV PEI PV =

(9) i PEI - the first product of economic efficiency; i PV - the first product value. General for the product to create output value; i PAV - the added value of products, general it shows through economic value added or the industrial added value.

Product evaluation of economic efficiency will change after the Eco-design or Eco-design optimization, in order to facilitate the evaluation and analysis of the changes ，we will compare the economic efficiency of the products in the base period and the reporting period to obtain the relative economic efficiency, just the product Y multiple evaluation factors.

product

old of efficiency -economic product new of efficiency -economic factors evaluation multiple Y P roduct = We assume 0PEI ,0PV ,0PAV for economic efficiency, the value of the product and added value during the base period ; respectively, 11,1,PAV PV PEI for the economic efficiency of the product, the value of the product and the added value of the products of the reporting period, there are:

011010100111010100//1/()1/()

pav pv PAV PAV Y PEI PEI PV PV PAV PV PV PAV PAV PV PAV PV PAV PV PAV PV Y Y ==

?=

=?=??=? (10)

Y —— Y multiples evaluation factors, namely economic efficiency ratio before and after the product Eco-design; pv Y —— the value coefficient of the product; pav Y - coefficient of the added value in the products.

3.4 The resource efficiency evaluation analysis model

Scientific point of view from the resources defined resource efficiency, which refers to the relative number of beneficial effects of social, economic and environmental resources units. From the perspective of economic management, resource efficiency generally be measured resource productivity, that analysis of the efficiency of the use of natural resources and the evaluation of production activities. Resource productivity = economic and social development (magnitude of value) / consumption of natural resources (physical quantity). Formula: ()i i i SV GDP RPI RR =

(11) i RPI - the national or regional resource productivity; i SV - countries or regional economic

and social development, generally indicated by GDP; i RR - a country or region's consumption of natural resources.

Economic and social development of a country or region is the GDP, the consumption of natural resources, including energy material resources of a country or region, and ecological environment resources. Of an enterprise in terms of economic and social development can be replaced with the output value of enterprises, and the consumption of natural resources can be used to represent the resource consumption.

Improving resource productivity means to improve the ratio of output and investment of resources. The less it uses natural resources per unit of economic output, the less potential waste. It not only saves resources, but also helps to improve the environment. Therefore, the indicators used to evaluate the substance of get more output with less (resources) inputs, or with fewer resources to achieve the same (or more) of the service, which means that will not endanger or damage to social welfare. Its evaluation is often used to measure the degree of sustainable development of a country or region.

From the view of the product system or a product’s life cycle analysis of the relative efficiency of a product or class of products, resources, can use the resource productivity. Namely: resource productivity (resource efficiency) = the value created by the product / product resource consumption. Formula, namely:

i i i

PV PRI PR = (12) i PRI - the product resource productivity; i PV - output value creation products, general

products for industrial output value or product value;

i PR - the first product of resource consumption.

Relationship can clear product of economic output and input of resources (energy) by product resource productivity analysis. The less per unit of product output value of the consumption of resources, that means that the less potential waste products of higher resource productivity.

Before and after the product Eco-design, the evaluation value of the product resource efficiency were evaluated before and after differences easy, this article will compare the resource efficiency of products in the base period and reporting period, a relative resource efficiency, that is, the Z factor multiples evaluation.

p r o d u c t o l d of efficiency -resource product

new of efficiency -resource factors evaluation multiple P roduct Z = Located, respectively, 0,00,PR PV PRI for the product base period of resource productivity, product output value creation and product resource consumption;1,11,PR PV PRI for the product output value creation as well as products for the product reporting period resource productivity, resource consumption:

01101010010101//pv pr

PV PV Z PRI PRI PR PR PV PR PR PV PV PR PV PR Z Z ==

?=

=??=? (13)

Z - Z multiples evaluation factors, namely resource efficiency ratio before and after the product Eco-design; pv Z - the value of the coefficient; pr Z - resource consumption reduction factor.

In addition, the productivity improvement of product resources can not only reduce the consumption of resources in the first part, and also at the end reduce environmental load. Such as the consumption of large quantities of carbon energy lead to a large number of the greenhouse gas emissions that cause global warming through carbon energy resource productivity evaluation analysis, clearly understanding and analysis of carbon dioxide emissions productivity, carbon productivity.

4. Case analysis

Company A is a productive enterprise group which mainly runs electric equipment products (Hereinafter it is called the Company A).It was founded in the 90s of the last century and is a specialized manufacturer of IT product and household electric appliance ,which contains the research, production, selling and service . After more than ten years of continuous development and growth, the company now possesses several production bases in the world and almost 10000 employees, among these there are 2590 all kinds of professional and technical personnel. The company covers an area of nearly one million square meters, the output value is about 3.35 billion, and the fixed assets ’s value is nearly 1.05 billion. The company has been developed 10 categories, 100 series and more than 1000 varieties of products, including monitors, color TVs, refrigerators, washing machines, and air-conditions, so it can fully meet the various needs of different consumer group. With the development of electronic industry, the competition is fiercer and fiercer, and the profit margin declines gradually;especially in recent years, the electrical and electronic industry introduced a series of environmental directives,and the pressure of energy-saving and emission-reduction as well as environmental protection is also increasing, as a result, the company faces enormous challenges. In the background of overall green competition, the ecological design of products is promoted actively and the cleaner production as well as the circular economy is also put into effect, in order to promote the green and sustainable development of the enterprise.

Based on its specific manufacturing processes and product distribution methods, as well as the related methods of Eco-design strategy wheel, Company A made the specific Eco-design optimization and improvement to the LCD, therefore all aspects of the LCD monitors and other products in its life cycle have been improved and perfected. Then from the perspective of the relative efficiency of the product to start, through the evaluation and analysis of the multiple evaluation factors X and Z, we will discuss the source efficiency and environmental efficiency improvement and upgrading before and after the Eco-design on the LCD monitors of Company A.

4.1 The Specification and Information of Products

The article chose two kinds of products belonging to that before and after Eco-design respectively to check and analyze. The one before the Eco-design is product A, another is B. Collecting the products to be evaluated is shown in Table 1. Table 1 The product information in 2007 and 2009

The base product （before Eco-design ） The reporting product （after Eco-design ） The year of manufacture

2007 2009 The product type A B

The product net weight(Kg)

4.1 2.5 Resolution(Pixel)

1440×900 1440×900 Brightness(cd/M 2)

300 200 Contrast(Typ.)

500：1 500：1 The horizontal angel(。)

150 170 The vertical angel(。)

130 160 The reaction time(ms)

8 5 The operation power(W)

60 30 The standby power(W)

2 1 The power consumption(kWh/year)

186.88 93.44 The product lifetime(Years) 6 6

4.2 The Calculation and Analysis of Multiplication Factor for Product based on Resource Value Flow Evaluation Model

(1) The product function assessment

For simplicity, suppose the two products’ value of function is both 1.

(2) The product environment load

The soft SimaPro 5.0 is used to analyze the greenhouse gas emissions of the product ’s life cycle. Based on the ratio conversion table of greenhouse gases, with 20 years as a cycle, turn the ratio of greenhouse gases related into an equivalent amount of carbon dioxide:

The amount of carbon dioxide of Type A=1,1,1- trichloroethane+CO+CO 2+N 2O

=11.6-6 ×360+0.221 ×2+1170 ×1+0.00787 ×290

=1172.73kg

The amount of carbon dioxide of Type B=1,1,1- trichloroethane+CO+CO 2+N 2O

=7.78-6×360+0.118 ×2+583 ×1+0.00376 ×290

=584.33kg

(3)The product resource assessment

The resource consumption in the product life cycle is shown in the table:

Table 2 The resource consumption of the new and old product

Product A in 2007（Kg ）

Product B in 2009（Kg ） The

input

resource

The recyclable resource The resource that may be recyclable The input resource The recyclable resource The resource that may be recyclable 5.707 1.185 5.012 4.084 0.955 3.618

(4)The result analysis

By calculation of greenhouse gases emissions of the product life cycle and the resource consumption, the environmental efficiency and resource efficiency of greenhouse gases can be got:

Product A:

0051

.0c y c l e

l i f e p r o d u c t i n e m i s s i o n s d i o x i d e c a r b o n t h e f u n c t i o n p r o d u c t t h e l i f e t i m e p r o d u c t t h e e f f i c i e n c y t a l n v i r o n m e n T h e =?=

5.217k g r e c y c l a b l e be may that resources the -resources

recyclable the - resources input the 2 wasted

resources the newly input resources the cycle life A Product of amount resources The =?=+= 1.15

cycle

life product in resources of amount the value resource of t coefficien the function product the lifetime product the resources

product of emissions the function

product the lifetime product the efficiency resource The =??=?= Product B:

0.01cycle

life product in emissions dioxide carbon the function product the lifetime product the efficiency tal environmen The =?= 3.595kg

recyclable

be may that resources the -resources

recyclable the - resources input the 2 wasted

resources the newly input resources the cycle life B Product of amount resources The =?=+= 1.67

cycle

life product in resources of amount the value resource of t coefficien the function product the lifetime product the function

product the lifetime product the function

product the lifetime product the efficiency resource The =??=??= Based on the results above, putting them into the evaluation factor equation of multiple X and Z to get the evaluation factor of multiple X and Z of the carbon dioxide emissions being1.96 and

1.45.

4.3 The Calculation and Analysis of Multiplication Factor for Product based on Promoted Resource Value Flow Evaluation Model

Due to the traditional resource value flow evaluation factor model does not consider the relationship between the product function and its cost, so this paper will discuss the promoted resource value flow evaluation factor model on the base of the former result. The following are the promoted multiple evaluation factor equation of X and Z:

2

222

CO -00

0CO -11

1

CO -0CO -1'P E P C P F P L P E P C P F P L P EE P EE X ??==

P R P C P P P R P C P F P L P RI P RI 00

011

101'F L Z ??== PL - the product lifetime; 1PF - the reporting period product function; 1PC - the function cost of reporting period product;21co PE - - the life cycle carbon dioxide emissions of reporting

period product; 1PR - the resource consumption of reporting period product;

0PF - the base period product function;

0PC - the function cost of base period product;20co PE - - the life cycle carbon dioxide emissions of base period product;

0PR - the resource consumption of base period product.

(1) The product function assessment

In this paper, application of quality function deployment is the basis for evaluating the product function. According to the principles of quality function deployment, the interrelation between customer demand and product function will be evaluated as 9 points, 3 points and 1 points, according to the relation matrix. After the results adding up, find the relative weight proportion of product function respectively and finish the key assessment of product function characteristics and consumer demand, then completed product quality such as table 3 by relation matrix.

Table 3 Product Quality

TFT-LCD

Quality function

deployment

weight Product technical feature total product weight resolution luminance comparison horizontal view vertical view response time power consumption product lifetime customer demand

Product size

3 9 9 9 style design

1 3 3 3 power saving

9 9 1 9 3 cheap

3 3 3 1 1 1 low failure rate

9 1 9 high-definition

9 9 9 9

The hardware and

software

compatibility

1 3 3 product

functionality

3 1 1 3 1 importance degree

33 114 90 90 6 6 93 126 224 672 relative weight 0.05 0.17 0.13 0.13 0.01 0.01 0.14 0.19 0.17 1.00

Product corrected as table 4, calculate the numerical relations accurately between the new and old products based on the new product conversion. Finally, make the correction calculation of standardized value and importance degree to find out the performance evaluation index of products A and B are 0.9 and 1.

Table 4: products corrections and standardization

quality

characteristic products corrections standardization of the new and old products weighing of the new and old products Corrections direction standardization ? importance degree

weighing

base period product report period

product

base

period

product

report

period

product

base

period

product

report period

product

product weight (Kg) 0.244 0.4 0.61 1 0.0305 0.05 resolution (Pixel) 1260000 1260000 1 1 0.1700 0.17 luminance (cd/M2) 300 200 1.5 1 0.1950 0.13 comparison (Typ.) 500 500 1 1 0.1300 0.13 horizontal view 150 170 0.882 1 0.0088 0.01 vertical view 130 160 0.813 1 0.0081 0.01 response time(ms) 0.125 0.2 0.625 1 0.0875 0.14 power

consumption(W)

0.017 0.033 0.515 1 0.0979 0.19

product

lifetime(Years)

6 6 1 1 0.1700 0.17

total 0.9 1.0

(2)Assessment of product function cost

The article defines the product function cost as the pay that was given to achieve some function need for the product, then make that the engineers can get and master the production information quickly as the principle, and don’t consider the production equipments, salary, profit and other cost in the product function cost, and the main calculating item is the cost of raw materials or the key elements needed to constitute.

For the product function cost, referred to the relevant information about Flat Panel Display offered by Display Search, the Market research agency, with the 19-inch wide-screen LCD panel 923 yuan to measure the average unit price of the product as a function of cost, based on the construction difference between the two product, calculate the function cost of each product A and B.

The inner component: Cost is calculated based on the average price of 923 yuan of LCD panels, the cost is calculated by the number difference used among Type A, Type B and the common department of material architecture, then get the inner component cost of Type A and Type B that are 905.96 yuan and 903.12 yuan. Just as Table 5:

Table 5 The report and base period cost sheet of the inner components

Former iron frame Link

lens

Lamp

Lamp

cover

Product

Costing

The common

component

1 1 4 1 923 yuan

Type A 1 4 1 905.96 yuan

Type B - 1 2 - 903.12yuan Price （RMB/pcs） 3.91 17.04 6.39 3.20

The outer component: Referred to the resource consumption summary table of the new and old products, combining the information of the outer component, excluded the complex circuit

board 1 which does not belong to plastic and metal items, in addition, metal 2 screw(steel) can be ignored due to its little dosage, Plastic 1 (ABS) and metal 1 (SECC) weight as the example, make calculating with plastic resin being 13.44 yuan per kilogram and galvanized steel being 6.88 yuan per kilogram, the result is shown at table 6.

Table 6 The report and base period cost sheet of the outer components

Plastic 1（ABS）Metal 1（SECC）Product costing（元）Type A 0.819kg 0.533kg 13.14

Type B 0.542kg 0.276kg 8.31

(3)The product environment load assessment

The life cycle evaluation soft SimaPro 5.0 is used to accumulate the product environment load assessment, then we can get that the carbon dioxide emissions in life cycle of Product A is 1172.73kg and that of Produce B is 584.33kg.

(4)The product resource assessment

Referred to the resource consumption main table, get the material, weight of every goods and the consumption information of recyclable resources and that may be recyclable, then the result is:

in the

5.217kg

resources

The=

lif e

am ount

cycle

A

Product

of

life

in the

The=

resources

amount

cycle

3.595k

of

B

P r o d u c t

(5) The result analysis

Based on the estimate result, put them into the equation and get the evaluate factor of multiple X and Z of the carbon dioxide emissions which are 2.25 and 1.63.

From the above, using the promoted evaluate factor model of multiple X, the gotten evaluation factor of multiple X and Z of the product carbon dioxide emissions are 2.25 and 1.63 respectively. Compared with the result before promoting, the environmental efficiency（2.25﹥1.96）and the resource efficiency（1.63﹥1.45）of the product have been promoted in different degrees, this indicates that the promoted evaluation factor model can reasonably evaluate the resource, environment and economic efficiency targeted value and logical relationship each other in all the product life cycle process comprehensively and effectively.

5. Conclusion

By dissecting the internal logic relationship between product Eco-design and evaluation of resource value flow, the paper fused the whole process of product life cycle and the analysis theory of resource value flow evaluation, and built resource value circulation factor analysis model for product life cycle management bases on Eco-design with the product resource efficiency, economic efficiency and environmental efficiency. The model can not only make the enterprise manager grasp the status of resource value circulation in the overall life cycle process and deeply analyze the logical relationship to each other of product function, value, resource consumption and environmental load, but also comprehensively evaluate and analyze material and value flow in every stage of the product life cycle process, and reveal the symptoms and the potential location of different aspects, in order to provide comprehensive, accurate and timely decision making information about production and management activities for enterprise manager.

However, the product Eco-design needs to balance the relationship between three dimensions (resource consumption, environment protection and economic performance), which are interdependent each other. Therefore, how to deeply analyze the internal logic relationship

between three dimensions, and to evaluate the status of development comprehensively? How to get through the gap between the resource environment and economic management field? These are the questions to be researched deeply in future.

Acknowledgments

I would like to thank Prof. Xiao Xu, Prof. Zheng Ling and all the seminar participants (Yanfei Cai, Yuan Wu, etc.) at Central South University for their valuable comments and discussions. I also appreciate the two anonymous referees who gave much sound advice on this paper. I’d like to extend my thanks to my wife for the work on grammar checking and editing of this paper. All remaining errors are my own.

This research work was supported by the Major Program of the National Social Science Fund of China (11&ZD166, 13&ZD024), National Natural Science Funds of China (No.71303263) , The Social Sciences Key Projects of Hunan Province(No.12ZDB60), The Humanities and Social Sciences Program Fund of Ministry of Education (11YJC790312, 10YJA790205), The Doctoral Fund of Ministry of Education (20130162120045), The National Postgraduate Research Project of China (2012M511424), The Energy-saving and Emission Reduction Demonstration Project of Changsha City(No. CSCG-HNSZ-DY20131002), The Social Sciences Program Fund of Hunan Province (13YBA353), The Postgraduate Research Project of Hunan Province, The Postgraduate Research Project of Central South University.

References

[1]Zhengdan Xu, Shengqun Chen. The Basic Aspects Study of Modern Cost Management[J]. https://www.sodocs.net/doc/6b18469098.html,/paper_38549371

[2]Junming Yin. The Logic Evolution of Cost Control Strategy: the Perspective Of Product Life Cycle[J] .Accounting Research, 2005 (3): 53~ 58

[3]Zhifang Zhou, Xu Xiao. The Construction of Resource Value Flow Model in Process Manufacturing Enterprises[J]. Journal of China University of Geosciences, 2009 (5):43~ 50

[4] Ling Zheng, Xu Xiao. The Premise of Resource Flow Cost Accounting [J]. Accounting Monthly, 2009 (5): 17 ~ 19

[5]Xu Xiao, Fei Xiong. The Theory and Methodology of Value Flow Analysis for Circular Economy [J]. Systems Engineering, 2010 (12): 64~ 68

[6]Yi Wang, Jin Chen, Qingrui Xu. The Exploration of Ecological Design based on the Life Cycle [J]. China Soft Science, 2000, (03): 117 - 119

[7] Graedel TE, Alllenby BR, Comrie P R. Matrix Approaches to Abridged Life Cycle Assessment. Environmental Science & Technolongy, 1995, 29 (3): 134 ~ 142

[8] Ivan Munoza, Antonio Rodrigueetal. Life Cycle Assessment of Urban Waste Water Reuse with Zonation as Ttertiary Treatment: A focus on Toxicity-Related Impacts. Science of the Total Environment. 2009,407:1245 ~ 1256

[9] S. Renou, JS Thomas. et, al. Influence of Impact Assessment Methods in Waste Water Treatment LCA. Journal of Cleaner Production, 2008 (16): 1098 ~ 1105

[10] A. Jonsson, T. Svensson. Life Cycle Assessment of Flooring Materials: Case Study. Building and Environment, 1997, 32 (3): 245 ~ 255

[11] Spengler T, Geldermann J, Ahre S H. Development of a Multiple Criteria Based Decision Support System for Environmental Assessment of Recycling Measures in the Iron and Steel Making Industry. Journal of Cleaner

Production, 1998 (6): 37 ~ 52

[12]Nannan Zhang. The Construction of ICCE in Lead and Zinc Smelting Industry[J]. Environmental Pollution and Control, 2007 (12): 941~ 944

[13]Lin Feng. The Research of Economic Evaluation Index System for Industrial Circulating Water Areas - Shihezi as the example [J]. Environmental Pollution and Control, 2012 (8): 75~ 79

[14] Fan Chen, Bo Wu, Xiulian Zhu. The Research of Evaluation Index System of the Circular Economy Mode in Paper-making Industry [J]. Environmental Pollution and Control, 2008 (5): 97~ 100

[15] Ryoichi Yamamoto, Tianmin Wang. The Strategic Environmental Management for Ecological Design - Example 100[M]. Chemical Industry Press, 2003.165-169

[16]Gang Sun, Daowei Zhou, Lianxi Sheng. The Way to Achieve Sustainable Development and Green Product Design[J]. The P opulation ? Resources and Environment, 2000, (04): 88~ 91

[17]Hemel, C. G. v. and Keldmann, T., Applying DFX Experiences in Design for Environment. Design for X: Concurrent Engineering Imperatives. Chapmann & Hall, London, 1996:72~95

[18]TUDelft –Delft University of Technology. EcoQuest –Website Software Tool for Electronic Industries, http://www.io.tudelft.nl/research/dfs/ecoquest/welkom/Entry.html. September, 2004

[19]Julija Jeganova. Product Life Cycle Design: Integrating Environmental Aspects into Product Design and Development Process at Alfa Laval. Lund University International Masters Program in Environmental Science，November 2004:1

[20]Gertsakis J., Lewis H., Ryan C.. A Guide to Eco-Design: Improving the Environmental Performance of Manufactured Products. Centre for Design at RMIT, Melbourne. 1997

[21]Wenzel, H., Hauschild, M. and Alting L., Environmental Assessment of Products, V olume 1 Methodology, tools and case studies in product development, 1997：96~99

[22]CEC. Integrated Product Policy—Building on Environmental Life-Cycle Thinking. Commission of European Communities，Brussels，June 2003

[23]Lifset R. Take it back：Extended Producer Responsibility as a Form of Incentive-based Environmental Policy. Journal of Resource Management and Technology. VOL.21, NO.4. 1993:166

[24]Lindhqvist，T. Extended Producer Responsibility as a Strategy to Promote Cleaner Products. Lund：Department of Industrial Environmental Economics，Lund University 1992

[25]C.A.GROTE, R.M.JONES, G.N.BLOOUNT, J.GOODYER and M.SHAYLER. An Approach to the Directive and Application of Economic Eco-design for Complex Products. International Journal of Production Research，V ol. 45，Nos. 18-19，15 September-1 October 2007，4099~4177

[26]Ivan Munoza, M. JoseGomez etal. Ranking Potential Impacts of Priority and Emerging Pollutants in Urban Waste Water through Life Cycle Impact Assessment. Chemosphere, 2008,74: 37~44

[27]M. Ortiz , R. G. Raluy et,al. Life Cycle Assessment of Water Treatment Technologies: Waste Water and Water- Reuse in Small Town. Desalination, 2007, 204:121~131

[28] Sakao, T. A QFD-centred Design Methodology for Environmentally Conscious Product Design. International Journal of Production Research. 2007, 45（18）：4143~4162

[29]Masui, K., Sakao, T., Kobayashi, M. and Inaba, A. Applying quality function deployment to environmentally conscious design. International Journal of Quality & Reliability Management. 2003,20（1）：90~106

[30]Sakao T，Masui K，Kobayashi M，et al．Quality Function Deployment for Environment：QFDE-A Methodology in Early Stage of DIE. Proceedings Eco-design 2001：Second International Symposium on Environmentally Conscious Design and Inverse Manufacturing. 2001:852~857

[31]JEMAI(Japan Environmental Management Association for Industry). Study on the Introduction and Promotion of Environmentally Conscious Business Activities (Design for Environment). http://www.jemai.or.jp/japanese/pdf/

dfe 2000.pdf. 2000

[32]Bhander，G, Hauschild，M., and Mcaloone，T., Implementing Life Cycle Assessment in Product Development，Environmental Progress，John Wiley ＆Sons，New York，2003，pp. 255~ 267

[33] Hauschild，M., Wenzel, H., Alting, L.. Life Cycle Design-A Route to the Sustainable Industrial Culture？Annals of the CIRP, 1999,48/1：393~396

[34]O’shea，M.. Design for Environment in Conceptual Product Design— A Decision Model to Reflect Environmental Issues of all Life-Cycle Phases. The Journal of Sustainable Product Design, Kluuer Academic Publishers, Netherlands, 2002:11~28

[35]Fiksel，J.. Design For Environment: Creating Eco-Efficient Products and Processes. McGraw-Hill，New York，1996.

[36]Sherwin，C. and Bhamra，T.. Beyond Engineering：Eco-design: A Proactive Approach to Product Innovation. Eco-design 99：First International Symposium on Environmental Conscious Design and Inverse Manufacturing，1999:41~46