In phase 1 all general decisions concerning the making of an LCA is made. The functional unit can for example be 1 kg meat from the farm or 1 kg meat from the supermarket. The system boundaries can for example start at the production of raw materials like fodder used at the farm and end where the meat leaves the store. Goal, purpose and target group define what the LCA should be used for and by whom. Decisions should be made regarding which environmental impact categories should be included in the LCA and how the allocation of input and emissions between products and co-products should be made. The allocation can be economic allocation, mass allocation or system expansion (see later).