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020			_aTHE0010356 (Local) _qHardback
040			_aUMPSA _beng _cUMPSA _erda
090			_aFIM .I49 2025 r Thesis
100	0		_aMuhammad Ilyas, _eauthor.
245	1	0	_aAn activity based life cycle cost analysis framework to examine the economic assessment of malaysian petrochemical industrial wastewater treatment / _cMuhammad Ilyas
264		1	_aKuantan, Pahang : _bUMPSA, _c2025
264		4	_c© 2025
300			_axvii, 252 pages : _billustrations ; _c30 cm. + _e1 CD-ROM
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
347			_2rda _atext file _bPDF
500			_aFaculty of Industrial Management
502			_aThesis (Doctor of Philosophy) -- Universiti Malaysia Pahang - 2025
504			_aIncludes bibliographical references
520	3		_aMalaysia has made it mandatory for industries to have wastewater treatment plants and made regulations to ensure the discharge of environment-friendly and safe water. Since wastewater treatment is mandatory in petrochemical industries, its economic, environmental, and social sustainability should be properly assessed. Although Life cycle costing is a well-established economic estimation method that evaluates the entire cost of a process over its operating life, Malaysia still lags in the implementation of LCC in its industrial sector. The reason that hinders the use and applicability of LCC is the absence of a widely established framework, commonly agreed methodology and standardized approach. Although certain industry-specific standards for LCC are available, the technique is still criticized for being complicated, expensive, data-intensive, and inherently imprecise. Against this backdrop, this study aims to fill the research gaps mentioned above by developing, applying, and validating a simplified Activity-based LCC framework for WWTPs of petrochemical industries in Malaysia's context. The methodology is based on Saunders' research onion taking pragmatism as underpinning philosophy and the thesis is organized in three phases based on the design science research approach- Develop, Demonstrate and Validate. The proposed ABLCC framework consists of eight steps which are the purpose and scope of life cycle cost analysis, definition of cost categories, identification and classification of activities, identification and quantification of resources, developing an activity-based costing model, data collection, estimation of ABLCC and finally conducting Monte Carlo Simulation. These steps are applied to a petrochemical WWTP. Activities are identified and classified into main and auxiliary activities. The separate cost for the primary, secondary, and tertiary treatment is calculated, and future LCC is estimated for a period of thirty years using the discounted cash flow method. The deterministic LCC is then converted into the probabilistic LCC using Monte Carlo Simulation. The results confirm that WWTP operations classified as primary treatment activities consume more cost (36.7%) followed by secondary treatment activities (33.5%) and tertiary treatment activities (24.4%), respectively. Furthermore, the yearly mean of probabilistic NPC is higher than the yearly deterministic NPC showing upward uncertainty. Finally, the proposed ABLCC framework is validated through qualitative and quantitative methods. The implementation of the findings of this research within the industry would provide the much-needed long-term benefit that comes with the formalization of life cycle costing practice.
610	2	0	_aFaculty of Industrial Management _xDissertations
650		0	_aUniversities and colleges _xDissertations
650		0	_aTheses _xDissertations
942			_2lcc _cTHESIS
999			_c104209 _d104215