Environmental Management Accounting Procedures and Principles
Environmental Management Accounting Procedures and Principles
Environmental Management Accounting Procedures and Principles
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<strong>Environmental</strong> <strong>Management</strong> <strong>Accounting</strong><br />
<strong>Procedures</strong> <strong>and</strong> <strong>Principles</strong><br />
2.3. Research <strong>and</strong> Development<br />
♦ Research, development <strong>and</strong> trailing costs for wastewater prevention <strong>and</strong> water<br />
savings<br />
2.4. Extra expenditure for cleaner technologies<br />
♦ Additional costs in comparison to state-of-the-art technologies, in particular<br />
wastewater prevention processes<br />
♦ Depreciation for water-saving measures <strong>and</strong> water-cycle closure<br />
2.5. Other environmental management costs<br />
3. Material purchase value of non-product output<br />
3.1. Raw materials<br />
♦<br />
Material purchase value of raw materials ending up in wastewater, i.e. hop <strong>and</strong> malt<br />
3.2. Packaging<br />
♦<br />
Material purchase value of packaging materials ending up in wastewater<br />
3.3. Auxiliary materials<br />
♦<br />
Material purchase value of auxiliary materials ending up in wastewater, i.e., sugar, yeast<br />
3.4. Operating material<br />
3.6. Water<br />
♦ Material purchase value of operating materials ending up in wastewater, i.e.,<br />
dyes, cleansing agents, chemicals<br />
♦ Material purchase value of freshwater going down as wastewater<br />
4. Processing costs of non-product output<br />
♦ Manufacturing cost surcharge in accordance with treatment depth for personnel,<br />
depreciation <strong>and</strong> operating materials of the non-product output<br />
∑<br />
<strong>Environmental</strong> Expenditure<br />
5. <strong>Environmental</strong> revenues<br />
5.1. Subsidies, awards<br />
♦ Construction costs <strong>and</strong> financing subsidies for sewage plants<br />
♦ Subsidy for groundwater sanitation<br />
5.2. Other earnings<br />
♦<br />
Earnings from the sewage plant made available to external companies<br />
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