Environmental Management Accounting Procedures and Principles

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Environmental Management Accounting Procedures and Principles 5. System boundary - company fence .......................................................................................32 5.1. Environmental aspects in the balance sheet ...........................................................32 5.2. Deriving expenditure from the profit and loss statement.........................................37 5.3. Material flow balance on corporate level..................................................................40 5.3.1. Raw materials ..............................................................................................46 5.3.2. Auxiliary materials .......................................................................................46 5.3.3. Packaging ....................................................................................................47 5.3.4. Operating materials .....................................................................................47 5.3.5. Merchandise ................................................................................................48 5.3.6. Energy..........................................................................................................49 5.3.7. Water............................................................................................................49 5.3.8. Product.........................................................................................................49 5.3.9. Waste ...........................................................................................................50 5.3.10. Wastewater..................................................................................................51 5.3.11. Air emissions ...............................................................................................51 5.4. Organization of stock management and production planning.................................52 5.5. Consistency and consolidation.................................................................................56 5.5.1. Consistency .................................................................................................58 5.5.2. System boundaries......................................................................................60 5.5.3. Consolidation ...............................................................................................61 6. One step further down - process flow charts and cost accounting.......................................67 6.1. Cost accounting basics.............................................................................................67 6.2. Process flowcharts....................................................................................................71 6.3. Activity-based costing ...............................................................................................72 6.4. Flow cost accounting ................................................................................................79 6.4.1. What is the purpose of flow cost accounting?............................................79 6.4.2. The basic idea of flow cost accounting.......................................................82 6.4.3. The method - an overview...........................................................................84 6.4.4. Experience and the benefits of flow cost accounting.................................87 -iv-
Environmental Management Accounting Procedures and Principles 7. Application example - environmental performance indicators..............................................88 7.1. Definitions of ISO 14031 - standard on environmental performance evaluation....................................................................89 7.2. General requirements for indicator systems ............................................................91 7.3. Generic indicator system ..........................................................................................93 7.4. The problem of finding a meaningful denominator ..................................................95 7.4.1. Specific consumption/eco-intensity ............................................................97 7.4.2. Share percentage ........................................................................................98 7.4.3. Eco-efficiency ratios ..................................................................................100 8. Application example - calculating cost savings of environmental projects and investments .............................................................................101 8.1. Capital budgeting basics.........................................................................................102 8.2. Budgeting for environmental protection .................................................................103 8.3. Calculation sheet for environmental investments and projects.............................106 9. Outlook ..................................................................................................................................109 -v-
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