Environmental and Material Flow Cost Accounting

Principles and Procedures

AvChristine M. Jasch

Häftad, Engelska, 2010

Del 25 i serien Eco-Efficiency in Industry and Science

1 105 kr

Beställningsvara. Skickas inom 10-15 vardagar. Fri frakt över 249 kr.

Fler format och utgåvor

Inbunden

1 102 kr

E-bok

1 470 kr

Beskrivning

Recognizing the increasing importance of environmental issues, energy prices, material availability and efficiency and the difficulty of adequately managing these issues in traditional accounting systems, several companies all over the world have started implementing “Environmental and Material Flow Cost Accounting” (EMA and MFCA).“Environmental and Material Flow Costs Accounting” explains and updates the approach developed for the United Nations Department of Economic and Social Affairs (DSD/UNDESA) and the International Federation of Accountants (IFAC) and in addition includes experiences of several case studies and recent developments regarding EMA and MFCA in national statistics and ISO standardization.

Produktinformation

Utgivningsdatum:2010-11-22
Mått:155 x 235 x 13 mm
Vikt:341 g
Format:Häftad
Språk:Engelska
Serie:Eco-Efficiency in Industry and Science
Antal sidor:198
Förlag:Springer
ISBN:9789048180530

Utforska kategorier

Innehållsförteckning

Foreword.- Executive Summary.- 1. What is EMA and why is it relevant?- 1.1 The issues behind EMA.- 1.2. Challenges for current accounting practices.- 1.3. Definition of environmental costs and environmental managementaccounting (EMA).- 1.4. Monetary accounting.- 1.5. Physical accounting.- 1.6. EMA Links to Financial, Statistical, Environmental and Sustainability Reporting Requirements.- 1.7. EMA uses and benefits.- 2. The input side of the material flow balance.- 2.1 Overview on material flow balances.- 2.2. Raw Materials.- 2.3 Auxiliary Materials.- 2.4. Merchandise.- 2.5 Packaging.- 2.6. Operating Materials.- 2.7. Energy.- 2.8. Water.- 3. The output side of the material flow balance.- 3.1 Products and by-products.- 3.2. Non-Product Outputs (Waste and Emissions).- 4. Environmental performance indicators.- 4.1 ISO 14031 - Standard on environmental performance evaluation.- 4.2 Environmental performance indicators of GRI.- 4.3 General requirements for indicator systems.- 4.4 System boundaries for performance indicators.- 4.5 The problem of finding a meaningful denominator.- 4.6 Calculating savings based on performance indicators.- 5. Environmentally relevant equipment.- 5.1 Classification of environmentally relevant equipment.- 5.2 Environmental investments according to SEEA and CEPA.- 6. Monetary information.- 6.1 Overview on the EMA cost categories in the Excel template for total annual environmental costs.- 6.2 Distribution by environmental domain.- 6.3 Material Costs of Non-Product Output.- 6.4 Waste and emission control costs.- 6.5 Costs for Prevention and other Environmental Management Costs.- 6.6 Research and Development Costs.- 6.7 Environmental Earnings and Savings.- 6.8 Case study of SCA Laakirchen pulp and paper plant.- 7. Linking physical and monetary information.- 7.1 Environmental expenditure in the profit and loss statement.- 7.2 Improving the Consistency of Materials Inputs and Product and Non-Product Output.- 7.3 Tracing Materials in corporate information systems.- 7.4 Cost accounting basics and terminology.- 7.5 Mapping costs centers, production planning and technical monitoring.- 7.6 Activity based costing.- 7.7 Material Flow Cost Accounting (MFCA).- 7.8 Investment appraisal and budgeting.- 7.9. Benchmarking production sites.- 8. Case study of a brewery.- 8.1 Working with the EMA excel templates.- 8.2 The material flow balance.- 8.3 The brewery, its production flow and cost centers.- 8.4 Total annual environmental costs.- 9. How to organize an EMA pilot project.- 9.1 Defining system boundaries and sites for pilot testing.- 9.2 Developing a project plan.- 9.3 Extracting EMA data from Enterprise Resource Planning Systems.- 9.4 Elements of an internal EMA standard.- 9.5 Summary of recommendations from case studies.- 9.6 Outlook.- 10. Annex.- 10.1 Checklists for environmental costs by environmental domains.- References.- Index.

Mer från samma författare

Environmental Management Accounting for Cleaner Production

Stefan Schaltegger, Martin Bennett, Roger L. Burritt, Christine M. Jasch

Inbunden, 2008

2 197 kr

Environmental Management Accounting for Cleaner Production

Christine M. Jasch, Roger L. Burritt, Martin Bennett, Stefan Schaltegger

E-bok

2008

2 948 kr

Environmental Management Accounting for Cleaner Production

Stefan Schaltegger, Martin Bennett, Roger L. Burritt, Christine M. Jasch

Häftad, 2010

2 268 kr

Mer från samma serie

Product Innovation and Eco-Efficiency

Judith E.M. Klostermann, Arnold Tukker

Inbunden, 1997

1 653 kr

Adoption of Environmental Innovations

Koos van Dijken, Yvonne Prince, T.J. Wolters, Marco Frey, Giuliano Mussati, Paul Kalff, Ole Hansen, Søren Kerndrup, Bent Søndergård, Eduardo Lopes Rodrigues, Sandra Meredith

Inbunden, 1999

2 267 kr

Eco-Management Accounting

Matteo Bartolomeo, M.D. Bennett, J.J. Bouma, Peter Heydkamp, Peter James, F.B. de Walle, T.J. Wolters

Inbunden, 1999

1 137 kr

Economic Models of Material-Product Chains for Environmental Policy Analysis

P.P. Kandelaars

Inbunden, 1999

1 104 kr

Potential for Industrial Energy-Efficiency Improvement in the Long Term

J. de Beer

Inbunden, 2000

1 104 kr

Ahead of the Curve

K. Green, P. Groenewegen, P.S. Hofman

Inbunden, 2001

1 104 kr

Handbook on Life Cycle Assessment

Jeroen B. Guinée

Inbunden, 2002

3 299 kr

Partnership and Leadership

T. de Bruijn, Arnold Tukker

Inbunden, 2002

1 649 kr

Analytical Tools for Environmental Design and Management in a Systems Perspective

Wrisberg, Nicoline Wrisberg, Helias A. Udo de Haes, Ursula Triebswetter, Peter Eder, R. Clift

Inbunden, 2002

1 102 kr

Del 9

Environmental Management Accounting: Informational and Institutional Developments

M.D. Bennett, J.J. Bouma, T.J. Wolters

Inbunden, 2002

1 649 kr

Du kanske också är intresserad av

10% rabatt på allt

Adventskalender Ravensburger pussel 2026

Ravensburger

319 kr

Del 25