The inconsistent allocation methods in life cycle assessment（LCA） lead to poor generality of LCA reports within industry. The concepts of driving force and active/passive environmental impact were proposed. The collaborative disposal allocation（CD） method was proposed based on the cut-off rule （CO method） and referring to the “avoided process” in the system extension（SE） method. A series of LCA studies on a cement plant using allocation methods as variables was conducted. The results show that greenhouse gas emissions can more efficiently be reduced if considering from the clinker and if starting from alternative raw materials non-renewable resource consumption and dust emissions can be more efficiently reduced. Meanwhile， traditional allocation methods may to some extent limit the environmental benefits of using alternative raw materials. Compared to traditional allocation methods， CD method can provide more significant and targeted environmental benefits for cement plants.