Environmental and material flow cost accounting : principles and procedures
著者
書誌事項
Environmental and material flow cost accounting : principles and procedures
（Eco-efficiency in industry and science / series editor, Arnold Tukker, v. 25）
Springer, c2009
- : softcover
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注記
Includes bibliographical references (p. 185-188) and index
内容説明・目次
内容説明
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.
目次
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. 1.2.1 Communication between accounting and production departments. 1.2.2 Missing links between the production planning and financial information system. 1.2.3 Hiding environmental costs in overhead accounts. 1.2.4 Posting of inventory differences. 1.2.5 Investment appraisal based on incomplete information. 1.3. Definition of environmental costs and environmental management accounting (EMA).1.4. Monetary accounting. 1.5. Physical accounting. 1.6. EMA Links to Financial, Statistical, Environmental and Sustainability Reporting Requirements. 1.6.1. The EC Recommendation and the EU Directive on Environmental Issues in Company Annual Accounts and Reports. 1.6.2. The UN System of Integrated Environmental and Economic Accounting (SEEA) and Classification of Environmental Protection Expenditure (CEPA). 1.6.3. The Guidelines of the Global Reporting Initiative (GRI). 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). 3.2.1. Waste. 3.2.2. Waste Water. 3.2.3. Air 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. 4.4.1. Specific consumption/eco-intensity. 4.4.2. Eco-efficiency ratios. 4.4.3. Percentage Distribution. 4.6 Calculating savings based on performance indicators.
5. Environmentally relevant equipment.
5.1 Classification of environmentally relevant equipment. 5.1.1. End-of-pipe equipment. 5.1.2. Integrated cleaner technologies. 5.1.3. Scrap producing equipment and energy conversion losses. 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. 6.2.1. Estimating loss percentages. 6.2.2. Calculating processing costs of NPO. 6.4 Waste and emission control costs. 6.4.1. Equipment depreciation. 6.4.2. Operating materials, Water and Energy. 6.4.3. Internal Personnel. 6.4.4. External services. 6.4.5. Fees, Taxes and Permits. 6.4.6. Fines. 6.4.7. Insurance. 6.4.8. Remediation and Compensation. 6.5 Costs for Prevention and other Environmental Management Costs. 6.5.1. Equipment depreciation. 6.5.2. Operating materials, Water and Energy. 6.5.3. Internal personnel. 6.5.4. External services. 6.5.5. Other 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. 7.8.1. Capital Budgeting Basics. 7.8.2. Calculation sheet for environmental investments and savings. 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. 9.4.1. Objectives and Scope. 9.4.2. Definitions. 9.4.3. Responsibilities. 9.4.4. Material Flow Data (Input-Output Analysis). 9.4.5. Environmental cost categories and assessments. 9.4.6. Procedure for Data Gathering. 9.4.7. Internal Reporting. 9.4.8. External Reporting. 9.4.9. Appendix: Excel Templates for EMA assessment by business groups 164. 9.5 Summary of recommendations from case studies. 9.6 Outlook.
10. Annex.
10.1 Checklists for environmental costs by environmental domains. 10.1.1. Checklist for air and climate. 10.1.2. Checklist for wastewater. 10.1.3. Checklist for waste. 10.1.4. Checklist for soil and groundwater. 10.1.5. Checklist for noise and vibration. 10.1.6. Checklist for biodiversity and landscape. 10.1.7. Checklist for radiation. 10.1.8. Checklist for other environmental costs.
References.
Index.
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