Environmental and Material Flow Cost Accounting : Principles and Procedures /
| Main Author: | |
|---|---|
| Corporate Author: | |
| Format: | eBook |
| Language: | English |
| Published: |
Dordrecht :
Springer Netherlands : Imprint: Springer,
2009.
|
| Edition: | 1st ed. 2009. |
| Series: | Eco-Efficiency in Industry and Science,
25 |
| Subjects: |
Table of Contents:
- 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.