Life cycle costing as a way to include economic sustainability in the circular economy. New perspectives from resource-intensive industries

The purpose of this chapter is to offer a new perspective on the economic dimension of sustainability in terms of circular economy, starting from a ceramic tile-manufacturing context. In this field, the Life Cycle Sustainability Assessment Framework (LCSA) is one of the most widely adopted methodologies in the evaluation of sustainability. The Life Cycle Costing (LCC) is the economic assessment tool of the LCSA. This study will be conducted in relation to the production process of an important Italian ceramic tile manufacturer. The circularity practices implemented will be considered in a dual economic perspective of industrial costs and environmental damage. The chapter should provide an insight into the key aspect of the economic sustainability for the corporate decision-making process and should offer an illustration of the implementation of a broad LCC definition in a manufacturing reality. This research activity could be an inspiration for further insights into the field of economic sustainability and for the implementation of circularity practices in manufacturing industries.