Environmental and Material Flow Cost Accounting : Principles and Procedures - Jasch, Christine M.; SpringerLink (Online service) (Dordrecht : Springer Netherlands : Imprint: Springer, 2009)
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.
Keywords: Accounting; Bookkeeping .; Environmental management; Production management; Information technology; Business-Data processing; Sustainable development; Management; Industrial management; Accounting/Auditing.; Environmental Management; Operations Management; IT in Business; Sustainable Development; Innovation/Technology Management