Environmental Management Accounting Procedures and Principles
Environmental Management Accounting Procedures and Principles
Environmental Management Accounting Procedures and Principles
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
Exemplary material flow model with material flow values<br />
<strong>and</strong> disposal costs (in millions of US $)<br />
Material Flow Model (e.g. Pharmaceutical Industry)<br />
Atmosphär<br />
e<br />
5<br />
28<br />
Stadtwerk<br />
e<br />
16<br />
VE-Anlage<br />
25<br />
Supplier<br />
Lohnfertige<br />
r<br />
6<br />
Lieferant<br />
Compan<br />
Qualitätskontroll<br />
e<br />
Sperrlager<br />
(Rohware,<br />
Verpackung<br />
)<br />
4<br />
220 205<br />
2<br />
43<br />
Raw materials<br />
store<br />
SI<br />
5<br />
EI<br />
18,<br />
68<br />
1 Wareneingan<br />
g<br />
3<br />
1,5<br />
Quarantänelag<br />
er (Rohware,<br />
Verpackung<br />
)<br />
SI = Start inventory<br />
EI = End inventory<br />
Freigabelag<br />
er(Rohware,<br />
Verpackung<br />
)<br />
3. MATERIAL FLOW COST ACCOUNTING CHARTS<br />
5<br />
Intermediate<br />
products<br />
store<br />
9<br />
7 Wiegezentral 8<br />
e<br />
10<br />
19<br />
Rückstellmuste<br />
r lager<br />
Abfallzwische<br />
Filterung 29<br />
31<br />
n lager<br />
65<br />
22<br />
27 32 30 33<br />
60 50<br />
Production<br />
SI<br />
0<br />
EI<br />
0<br />
SI 5<br />
EI 15<br />
180 176<br />
57<br />
15<br />
41<br />
4<br />
Quality<br />
control<br />
S<br />
I<br />
17<br />
Produktio<br />
n<br />
58<br />
Kommisionierun<br />
g<br />
Kanalisatio<br />
n<br />
E<br />
I<br />
SI<br />
0<br />
23<br />
35<br />
42<br />
20<br />
38<br />
11<br />
1<br />
Disposal<br />
System<br />
49<br />
40<br />
50<br />
36<br />
Sperrl<br />
(Fertigw r<br />
)<br />
12<br />
Quarantä<br />
r (Fertig<br />
)<br />
37<br />
21<br />
Umarbeit<br />
s lager<br />
EI<br />
0<br />
g<br />
S
Change language