The linear programming (LP) approach has been commonly proposed for joint cost allocation purposes. Within a LP framework, the allocation rules are based on a marginal analysis. Unfortunately, the additivity property which is required to completely allocate joint costs fails in presence of...

The allocation of CO2 emissions of petroleum refineries to their oil products is a necessary step in the retrospective Well-to-Tank (WTT) analysis. These allocated emissions are used to evaluate the environmental impacts of automotive fuels' production within the refinery. Oil refining is a...

The objective of this paper is to develop a linear programming (LP)-based approach in order to compute the CO2 emissions associated with the marginal production of gasoline and diesel oil within a refinery. The LP model developed by the Institut Français du Pétrole is then applied to a...