Activity-Based Cost and Environmental Management

Activity-Based Cost and Environmental Management
Author: Jan Emblemsvåg
Publisher: Springer Science & Business Media
Total Pages: 334
Release: 2012-12-06
Genre: Technology & Engineering
ISBN: 1441986049

It is clear that our environment is changing, and not for the better. Companies cannot ignore environmental issues anymore. Public awareness is growing, legislation is tightening, and demand for ISO 14000 compliance is rising. For many, however, the field of environmental management (including ISO 14000) is full of unfamiliar terms, high learning curves, unproductive approaches, much frustration, and often little action. If environmental management is to become widely accepted and self-motivated in industry, it must connect to the basic motivators for business: increased competitiveness and profitability. Activity-Based Cost And Environmental Management: A Different Approach to the ISO 14000 Compliance demonstrates how environmental assessment and management can be performed based upon familiar principles: cost accounting and cost management. Specifically, this book describes how the well-established Activity-Based Costing and Management principles can be extended with non-monetary environmental dimensions. The result is a single, integrated framework called Activity-Based Cost and Environmental Management that provides the tools and abilities to do both environmental management and cost management in an integrated manner and according to modern management principles. This integration of economic and environmental dimensions based upon familiar cost accounting and management principles makes it easier for decision-makers to not only include the environment in their decision-making, but also to identify, rank and prioritize opportunities for win-win situations where competitiveness is increased and environmental impact reduced at the same time. In this book, the basic concepts of Activity-Based Cost and Environmental Management are described, as well as how to make your own integrated Activity-Based Cost and Environmental Management implementations and how to get the most out of them using uncertainty distributions, Monte Carlo simulations, and sensitivity charts. Among others, the book includes chapters on environmental management and Activity-Based Costing, as well as several real-life case studies from companies for which the authors implemented Activity-Based Cost and Environmental Management systems.

Life-Cycle Costing

Life-Cycle Costing
Author: Jan Emblemsvåg
Publisher: John Wiley & Sons
Total Pages: 338
Release: 2003-05-27
Genre: Business & Economics
ISBN: 047146919X

Everyone jokes about the 20/20 hindsight of cost management. In Life-Cycle Costing, Jan Emblemsvag proposes to do something about it. Here's a new approach to life cycle costing that brings activity-based costing, risk, and uncertainty into the forefront. You'll focus on future costs and learn how you can perform any type of cost management activity better than before by introducing uncertainty into models and exploiting them to the max. Order your copy today!

Implementing Environmental Management Accounting: Status and Challenges

Implementing Environmental Management Accounting: Status and Challenges
Author: Pall M. Rikhardsson
Publisher: Springer Science & Business Media
Total Pages: 392
Release: 2005-07-28
Genre: Business & Economics
ISBN: 9781402033711

This book brings together examples of leading thinking and international practice in the rapidly developing area of environmental management accounting .(EMA) The authors include academics and practitioners from industry and the subjects covered range from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices.

Stumbling Toward Sustainability

Stumbling Toward Sustainability
Author: John C. Dernbach
Publisher: Environmental Law Institute
Total Pages: 1038
Release: 2002
Genre: Law
ISBN: 9781585760367

In 1992, at the United Nations Conference on Environment and Development in Rio de Janeiro, the nations of the world agreed to implement an ambitious plan for ecologically sustainable human development. This book is a comprehensive review of U.S. efforts to achieve such development since Rio. The U.S. has unquestionably begun to take steps toward sustainable development. Yet the nation is now far from being a sustainable society, and in many respects is farther away than it was in 1992. Nevertheless, legal and policy tools are available to put the U.S. on a direct path to sustainability. This book brings together 42 distinguished experts from a variety of backgrounds and academic disciplines. It is among the most thorough assessments ever conducted of U.S. law and policy concerning the environment.

Environmental Management Accounting: Informational and Institutional Developments

Environmental Management Accounting: Informational and Institutional Developments
Author: M.D. Bennett
Publisher: Springer Science & Business Media
Total Pages: 296
Release: 2005-12-30
Genre: Technology & Engineering
ISBN: 0306480220

Environmental Management Accounting (EMA) is increasingly recognised as a distinguished tool of environmental management. It helps to integrate a company's environmental and business interests, whereby enhancing corporate eco-efficiency in terms of reducing environmental costs or making one's product more competitive. This book gives a comprehensive coverage of the state of the art. It presents a number of EMA frameworks that companies can take as a basis for implementing their own specific EMA structures. Besides discussing environmental accounting issues within conventional management accounting, it gives a detailed picture of materials flow (cost) accounting as an alternative way of looking at the ecology-economy relationships at the corporate level. A fascinating case study shows how a large company (Siemens) applies materials flow accounting and what benefits it entails.

Environmental Management Accounting

Environmental Management Accounting
Author: Christian Herzig
Publisher: Routledge
Total Pages: 374
Release: 2012-03-15
Genre: Business & Economics
ISBN: 1136449906

Sustainable development will not happen without substantial contributions from and leading roles of companies and business organizations. This requires the provision of adequate information on corporate social and ecological impacts and performance. For the last decade, progress has been made in developing and adapting accounting mechanisms to these needs but significant work is still needed to tackle the problems associated with conventional accounting. Until recently, research on environmental management accounting (EMA) has concentrated on developed countries and on cost–benefit analysis of implementing individual EMA tools. Using a comparative case study design, this book seeks to redress the balance and improve the understanding of EMA in management decision-making in emerging countries, focussing specifically on South-East Asian companies. Drawing on 12 case studies, taken from a variety of industries, Environmental Management Accounting: Case Studies of South-East Asian Companies explores the relationship between decision situations and the motivation for, and barriers to, the application of clusters of EMA tools as well as the implementation process itself. This book will be useful to scholars interested in the environmental and sustainability management accounting research field and those considering specific approaches to EMA within emerging economies.

Environmental Management Accounting Procedures and Principles

Environmental Management Accounting Procedures and Principles
Author:
Publisher:
Total Pages: 162
Release: 2001
Genre: Business & Economics
ISBN:

The Expert Working Group on Improving Government's Role in the Promotion of Environmental Management Accounting (EMA), was formed when it was realised that although a number of governments were interested in promoting EMA, there was little communication between the agencies involved. This, the first publication of the Working Group, presents the terminology and techniques used by its members. It aims to establish a common understanding of the basic concepts of EMA and provide a set of principles and procedures to guide those interested in its application.

Environmental and Material Flow Cost Accounting

Environmental and Material Flow Cost Accounting
Author: Christine M. Jasch
Publisher: Springer Science & Business Media
Total Pages: 212
Release: 2008-11-07
Genre: Business & Economics
ISBN: 1402090285

Recognizing the increasing importance of environmental issues, energy prices, material availability and efficiency and the difficulty of adequately managing these issues in traditional accounting systems, several companies all over the world have started implementing “Environmental and Material Flow Cost Accounting” (EMA and MFCA). “Environmental and Material Flow Costs Accounting” explains and updates the approach developed for the United Nations Department of Economic and Social Affairs (DSD/UNDESA) and the International Federation of Accountants (IFAC) and in addition includes experiences of several case studies and recent developments regarding EMA and MFCA in national statistics and ISO standardization.

Contemporary Environmental Accounting

Contemporary Environmental Accounting
Author: Stefan Schaltegger
Publisher: Routledge
Total Pages: 464
Release: 2017-09-08
Genre: Business & Economics
ISBN: 1351282506

Contemporary Environmental Accounting: Issues, Concepts and Practice has been written by two of the world's leading experts in the field in order to provide the most comprehensive and state-of-the-art textbook on environmental accounting yet attempted. The book is suitable for both undergraduate and graduate students and their teachers, professional accountants, and corporate and organisational managers. Although no prior knowledge of environmental accounting is necessary to understand the critical issues at stake, academic accountants will also find that the book provides a useful introduction to the topic. The goals of the book are to discuss and illustrate contemporary conceptual approaches to environmental accounting; to make readers aware of crucial controversial topics; and to offer practical examples of how the concepts have been applied throughout Europe, North America and Australia. In order to increase the usefulness of the book for relevant courses, each chapter concludes with a set of questions for review. This book is essential reading for all those who are interested in how environmental issues influence accounting.A solutions manual is available on request with the purchase of this book.