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 />
TABLE OF FIGURES<br />
Figure 1. Terminology of financial accounting <strong>and</strong> cost accounting ............................................... 6<br />
Figure 2. System boundaries for material flow balances................................................................. 7<br />
Figure 3. EMA combines monetary <strong>and</strong> physical data .................................................................... 8<br />
Figure 4. Past <strong>and</strong> future oriented EMA tools .................................................................................. 9<br />
Figure 5. What is EMA? ..................................................................................................................10<br />
Figure 6.<br />
Total corporate environmental costs...............................................................................12<br />
Figure 7. Material flows are money flows .......................................................................................13<br />
Figure 8.<br />
Figure 9.<br />
Figure 10.<br />
Figure 11.<br />
Categorization of environmental accounting by material flow orientation.....................13<br />
Overview of environmental cost roll over scheme..........................................................16<br />
Different focus of environmental costs............................................................................18<br />
<strong>Environmental</strong> expenditure/costs <strong>and</strong> revenue/earnings...............................................19<br />
Figure 12. Disposal costs in relation to total costs of non-product output ......................................27<br />
Figure 13. Main material inputs in Australian manufacturing – 1994/1995.....................................28<br />
Figure 14. Structure of the chart of accounts ...................................................................................33<br />
Figure 15. Structure of the balance sheet ........................................................................................34<br />
Figure 16.<br />
Figure 17.<br />
Figure 18.<br />
Figure 19.<br />
Cost-categories-oriented format......................................................................................38<br />
Cost-of-sales format.........................................................................................................40<br />
Material <strong>and</strong> money flows in a paint shop.......................................................................42<br />
General input/output chart of accounts...........................................................................43<br />
Figure 20. Tracking matrix for material flow balances .....................................................................44<br />
Figure 21. Differences between material purchase <strong>and</strong> use for production ...................................54<br />
Figure 22.<br />
Consistency check with the production planning system...............................................57<br />
Figure 23. Data sources for environmental expenditures/costs ......................................................59<br />
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