Table 1. Cost structure attributes...

Table 1.

Cost structure attributes

Attributes	Description	Source(s)
Resource and production cost
Cost of labour	Expenditure on the workforce required to implement and manage circular activities	Ghafoor et al. (2024)
Cost of resource inputs	Costs of acquiring raw, secondary or recovered materials used in production	Ghafoor et al. (2024)
Cost of long-lasting components	Investment in durable components designed for extended service life	Eberhardt et al. (2022)
Cost of producing on demand	Costs associated with producing materials or products only when required to minimise waste	Ghafoor et al. (2024)
Cost of lean thinking	Costs incurred in implementing lean practices to improve resource efficiency and reduce waste	Finamore and Oltean-Dumbrava (2024); Ghafoor et al. (2024)
Circular operations and recovery costs
Cost of waste handling	Costs associated with collecting, sorting, storing and managing waste materials	Ghafoor et al. (2024)
Cost of waste processing	Costs incurred in treating waste for recovery, reuse or recycling purposes	Ghafoor et al. (2024)
Cost of refurbishing	Costs of restoring used products or components to a functional condition	Eberhardt et al. (2022)
Cost of remanufacturing	Costs of rebuilding used products or components to meet original specifications	Eberhardt et al. (2022)
Cost of repair	Costs associated with fixing damaged products or components to extend their lifespan	Eberhardt et al. (2022)
Cost of upgrading	Costs of improving existing products or components to enhance performance or usability	Ghafoor et al. (2024)
Cost of maintenance	Expenditure required to preserve the functionality and lifespan of assets	Torres Curado et al. (2024)
Material recovery and circular resource costs
Cost of recycling components	Costs associated with converting used components into reusable materials	Ghafoor et al. (2024)
Cost of components upcycling	Costs of transforming used components into higher-value products	Ghafoor et al. (2024)
Cost of components downcycling	Costs associated with converting materials into lower-quality products	Ghafoor et al. (2024)
Cost of material waste reuse	Costs incurred in recovering and reusing waste materials in new applications	Ghafoor et al. (2024)
Cost of energy recovery	Costs associated with extracting usable energy	Lewandowski (2016)
Logistics and reverse supply chain costs
Cost of transportation and logistics	Costs of moving materials, products and waste across the supply chain	Torres Curado et al. (2024)
Cost of take-back management	Costs associated with collecting products or materials at the end of their useful life	Ghafoor et al. (2024)
Cost of supply risk	Costs arising from uncertainties in material availability and quality, as well as supply chain disruptions	Finamore and Oltean-Dumbrava (2024); Torres Curado (2024)
Collaboration and CEBM costs
Cost of facilitating collaboration	Costs associated with coordinating stakeholders involved in circular activities	Ghafoor et al. (2024)
Cost of client education	Costs incurred in raising client awareness and understanding of circular practices	Ghafoor et al. (2024)
Cost of designing out waste	Costs of incorporating waste prevention strategies during design stages	Finamore and Oltean-Dumbrava (2024)
Cost of component leasing	Costs associated with providing components through leasing arrangements rather than ownership transfer	Finamore and Oltean-Dumbrava (2024); Ghafoor et al. (2024)
Cost of component renting	Costs incurred in managing short-term access-based use of components	Finamore and Oltean-Dumbrava (2024); Ghafoor et al. (2024)

Attributes	Description	Source(s)
Resource and production cost
Cost of labour	Expenditure on the workforce required to implement and manage circular activities	Ghafoor et al. (2024)
Cost of resource inputs	Costs of acquiring raw, secondary or recovered materials used in production	Ghafoor et al. (2024)
Cost of long-lasting components	Investment in durable components designed for extended service life	Eberhardt et al. (2022)
Cost of producing on demand	Costs associated with producing materials or products only when required to minimise waste	Ghafoor et al. (2024)
Cost of lean thinking	Costs incurred in implementing lean practices to improve resource efficiency and reduce waste	Finamore and Oltean-Dumbrava (2024); Ghafoor et al. (2024)
Circular operations and recovery costs
Cost of waste handling	Costs associated with collecting, sorting, storing and managing waste materials	Ghafoor et al. (2024)
Cost of waste processing	Costs incurred in treating waste for recovery, reuse or recycling purposes	Ghafoor et al. (2024)
Cost of refurbishing	Costs of restoring used products or components to a functional condition	Eberhardt et al. (2022)
Cost of remanufacturing	Costs of rebuilding used products or components to meet original specifications	Eberhardt et al. (2022)
Cost of repair	Costs associated with fixing damaged products or components to extend their lifespan	Eberhardt et al. (2022)
Cost of upgrading	Costs of improving existing products or components to enhance performance or usability	Ghafoor et al. (2024)
Cost of maintenance	Expenditure required to preserve the functionality and lifespan of assets	Torres Curado et al. (2024)
Material recovery and circular resource costs
Cost of recycling components	Costs associated with converting used components into reusable materials	Ghafoor et al. (2024)
Cost of components upcycling	Costs of transforming used components into higher-value products	Ghafoor et al. (2024)
Cost of components downcycling	Costs associated with converting materials into lower-quality products	Ghafoor et al. (2024)
Cost of material waste reuse	Costs incurred in recovering and reusing waste materials in new applications	Ghafoor et al. (2024)
Cost of energy recovery	Costs associated with extracting usable energy	Lewandowski (2016)
Logistics and reverse supply chain costs
Cost of transportation and logistics	Costs of moving materials, products and waste across the supply chain	Torres Curado et al. (2024)
Cost of take-back management	Costs associated with collecting products or materials at the end of their useful life	Ghafoor et al. (2024)
Cost of supply risk	Costs arising from uncertainties in material availability and quality, as well as supply chain disruptions	Finamore and Oltean-Dumbrava (2024); Torres Curado (2024)
Collaboration and CEBM costs
Cost of facilitating collaboration	Costs associated with coordinating stakeholders involved in circular activities	Ghafoor et al. (2024)
Cost of client education	Costs incurred in raising client awareness and understanding of circular practices	Ghafoor et al. (2024)
Cost of designing out waste	Costs of incorporating waste prevention strategies during design stages	Finamore and Oltean-Dumbrava (2024)
Cost of component leasing	Costs associated with providing components through leasing arrangements rather than ownership transfer	Finamore and Oltean-Dumbrava (2024); Ghafoor et al. (2024)
Cost of component renting	Costs incurred in managing short-term access-based use of components	Finamore and Oltean-Dumbrava (2024); Ghafoor et al. (2024)

Source(s): Authors’ own work

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