Activity-Based Cost and Environmental Management: A - download pdf or read online

By Jan Emblemsvåg

ISBN-10: 1441986049

ISBN-13: 9781441986047

ISBN-10: 1461346436

ISBN-13: 9781461346432

It is obvious that the environment is altering, and never for the higher. businesses can't forget about environmental concerns anymore. Public expertise is starting to be, laws is tightening, and insist for ISO 14000 compliance is emerging. for lots of, even though, the sphere of environmental administration (including ISO 14000) is stuffed with surprising phrases, excessive studying curves, unproductive methods, a lot frustration, and infrequently little motion. If environmental administration is to turn into greatly permitted and self-motivated in undefined, it needs to connect with the fundamental motivators for enterprise: elevated competitiveness and profitability.
Activity-Based expense And Environmental administration: a distinct Approachto the ISO 14000 Compliance demonstrates how environmental evaluation and administration will be played dependent upon established rules: fee accounting and price administration. particularly, this publication describes how the well-established Activity-Based Costing and administration rules may be prolonged with non-monetary environmental dimensions. the result's a unmarried, built-in framework known as Activity-Based rate and Environmental administration that gives the instruments and talents to do either environmental administration and value administration in an built-in demeanour and in response to sleek administration ideas. This integration of monetary and environmental dimensions established upon established price accounting and administration ideas makes it more uncomplicated for decision-makers not to in simple terms contain the surroundings of their decision-making, but in addition to spot, rank and prioritize possibilities for win-win events the place competitiveness is elevated and environmental influence lowered while.
during this publication, the elemental suggestions of Activity-Based rate and Environmental administration are defined, in addition to the best way to make your personal built-in Activity-Based price and Environmental administration implementations and the way to get the main out of them utilizing uncertainty distributions, Monte Carlo simulations, and sensitivity charts. between others, the booklet comprises chapters on environmental administration and Activity-Based Costing, in addition to numerous real-life case reports from businesses for which the authors applied Activity-Based rate and Environmental administration systems.

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Extra resources for Activity-Based Cost and Environmental Management: A Different Approach to ISO 14000 Compliance

Example text

Hence, we need to establish an index that can measure such apparently incomparable differences. Measures that are proposed by ISO and SETAC for Chapter 1 -Introduction 17 Life-Cycle Impact Analyses can easily give incomparable results, as we will discuss in Chapter 2. Plus, measures like acidification, eutrophication, ozone depletion potential, etc. are not intuitive measures for many engineers and managers. Who is capable of trading off (in a scientific manner) global warming with eutrophication, acidification, ozone formation, carciogenity and heavy metals to mention some categories?

The overall goal of environmental labels is, through communication of verifiable and accurate information (that is not misleading) on environmental aspects of a product or services, to encourage the demand for and supply of those products and services that Chapter 2 - Environmental Management and Assessment 29 cause less stress on the environment, thereby stimulating the potential for market-driven continuous environmental improvement. ISO 14021: Environmental labels and declarations - Self-declared environmental claims (Type II environmental labeling).

Rather than defining new ('indecipherable') terms, why not use what most of the business world is already familiar with? 3 Impact Assessment Consider the impact assessment phase of LCA (ISO 14042). It consists of the following four steps: Chapter 2 - Environmental Management and Assessment 33 1. 'Category definition', where the environmental impact categories are defined to describe the impacts caused by the considered products or product system. Examples of typical impact categories are abiotic resources, biotic resources, land use, global warming, stratospheric ozone depletion, ecotoxicological impacts, acidification and eutrophication.

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Activity-Based Cost and Environmental Management: A Different Approach to ISO 14000 Compliance by Jan Emblemsvåg

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