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 />
INPUT PROCESS SIDE PROCESS OUTPUT<br />
Water<br />
Energy<br />
Refrigerant<br />
Disinfectant<br />
Storage<br />
Storage dust<br />
Wastewater<br />
Wasted beer<br />
CO2<br />
Water<br />
Energy<br />
Carbonic acid<br />
Detergent<br />
Disinfectant<br />
Auxiliary materials<br />
Water<br />
Energy<br />
Refrigerant<br />
Detergent<br />
Disinfectant<br />
Carbonic acid<br />
Water<br />
Energy<br />
Detergent<br />
Disinfectant<br />
Bottling<br />
Lemonade raw<br />
materials<br />
Sugar<br />
Water<br />
Energy<br />
Carbonic acid<br />
Packaging<br />
Department specific<br />
inputs<br />
Fuel oil<br />
Water<br />
Filtration<br />
Pressurization<br />
Bottling, casking<br />
Bottle <strong>and</strong> cask<br />
cleaning<br />
Lemonade production<br />
Workshop, canteen,<br />
administration<br />
Wastewater<br />
Filtrate<br />
Auxiliary materials<br />
Wastewater<br />
CO2<br />
Wastewater<br />
Waste paper<br />
Waste glass<br />
Sludge<br />
Heat<br />
Bottled wasted beer<br />
Casks, boxes<br />
Packaging waste<br />
Waste glass<br />
Rinsing water<br />
Residue<br />
Wastewater<br />
Department specific<br />
outputs<br />
Steam/Heat production Air emissions<br />
Petrol Transport <strong>and</strong> delivery Air Emissions<br />
Figure 25.<br />
Process flow chart of breweries<br />
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