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A Life Cycle Management (LCM) model was used to compare two plastic protective seat cover alternatives for a vehicle. Protective seat covers are temporary plastic covers placed over the seats of a vehicle to protect them from soiling during the assembly process. A contoured all-plastic seat cover was compared to a plastic seat cover with elastic. The results indicate that use of the contoured seat cover results in cost savings of $136,000 annually for this particular model year vehicle. In addition, the contoured seat protector contains at least 25 percent post-consumer recycled (PCR) content and is recyclable, while the alternative cover contains no PCR and is not recycled. This case study concludes that cost savings can be achieved while increasing the recycled content and recyclability of an item necessary in the production of vehicles. By using the all-plastic seat protector, 90,000 pounds of waste can be diverted from landfills annually.

Life Cycle Management (LCM) is a method for incorporating costs which have historically been considered indirect or overhead costs into a traditional cost analysis. It is a comparative, decision making tool, which combines the systems based thought process and environmental focus of Life Cycle Assessment (LCA) with the cost evaluation process used in Activity Based Cost (ABC) accounting. However, unlike LCA, this type of analysis may be performed in a matter of weeks rather than months because the boundaries are drawn around the manufacturing facility and the disposal of the material or end product. This paper describes the stepwise approach used in performing a LCM study and also presents a case study of three engine oil filters.