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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.

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.

정보제공 :

CONTENTS

Its easier to resist at the beginning than at the end. / Leonardo Da Vinci

PREFACE = xiii

ACKNOWLEDGEMENTS = xv

GLOSSARY = xvii

ACRONYMS = xxi

CHAPTER 1 - INTRODUCTION = 1

 1. The Environment and Mankind - What's the Problem? = 1

 2. The Economy and The Environment - What's the Problem? = 2

 3. The Environment - Why should Business Care? = 4

 4. What's the Goal? = 6

 5. How do we get there? = 7

 6. Re-Linking The Environment, Mankind, and the Economy - Our Approach = 9

  6.1 START FROM COST MANAGEMENT = 10

  6.2 ACCOUNT FOR ENERGY CONSUMPTION AND WASTE GENERATION, AS WELL AS MONETARY COSTS = 11

  6.3 PERFORM ENVIRONMENTAL ACCOUNTING AND MANAGEMENT ALONG THE VALUE- CHAIN = 14

  6.4 MEASURE WASTE USING THE WASTE INDEX = 16

 7. The Unique Features as we see them = 18

  7.1 AN ACTIVITY-BASED VERSUS A CONVENTIONAL FRAMEWORK = 18

  7.2 INTEGRATION OF ECONOMIC AND ENVIRONMENTAL IMPACT = 19

  7.3 DIFFERENT ENVIRONMENTAL IMPACT INDICATORS = 19

  7.4 INCLUSION OF UNCERTAINTY = 20

 8. Outline of this Book = 20

CHAPTER 2 - ENVIRONMENTAL MANAGEMENT AND ASSESSMENT = 23

 1. A Classification of Environmental Impact Reduction Approaches = 23

  1.1 APPROACHES FOCUSING ON SPECIFIC LIFE-CYCLE STAGES = 24

  1.2 APPROACHES FOCUSING ON A COMPLETE LIFE-CYCLE = 25

  1.3 APPROACHES GOING BEYOND SINGLE PRODUCT LIFE-CYCLES = 26

  1.4 THE NATURAL STEP = 27

 2. ISO 14000 Environmental Management Standards = 28

 3. Life-Cycle Assessment = 30

  3.1 GOAL AND SCOPE DEFINITION = 31

  3.2 INVENTORY ANALYSIS = 32

  3.3 IMPACT ASSESSMENT = 32

  3.4 INTERPRETATION = 34

  3.5 SOME REMARKS = 35

 4. Bringing Economic Aspects into Environmental Management = 36

  4.1 ENVIRONMENTAL ACCOUNTING = 36

  4.2 EXERGY COSTING = 37

  4.3 EMERGY ANALYSIS = 38

 5. Measuring Environmental Impact = 39

  5.1 ISO 14031- ENVIRONMENTAL PERFORMANCE EVALUATION = 40

  5.2 SUSTAINABILITY INDICATORS = 40

  5.3 MACRO LEVEL INDICATORS = 43

  5.4 GLOBAL WARMING POTENTIAL = 44

  5.5 CHEMICAL INDICATORS = 45

  5.6 BIOLOGICAL INDICATORS = 46

  5.7 MASS- AND ENERGY-BALANCE INDICATORS = 46

 6. Measuring Impact Using the Waste Index = 47

  6.1 BASIC ASSUMPTION - MEASURE IMPACT RELATIVE TO NATURE = 47

  6.2 CALCULATING THE WASTE INDEX = 48

  6.3 STRENGTHS AND WEAKNESSES = 50

  6.4 COMPARING THE WASTE INDEX WITH GLOBAL WARMING POTENTIAL = 52

  6.5 COMPARING THE WASTE INDEX WITH EPS AND ECO-INDICATOR 95 = 53

  6.6 BIOLOGICAL DIVERSITY DEGRADATION AND HUMAN HEALTH RISKS ISSUES = 57

  6.7 ANSWERS TO FREQUENTLY ASKED QUESTIONS ABOUT THE WASTE INDEX = 58

 7. What is Next? = 59

CHAPTER 3 - ACTIVITY-BASED COSTING = 61

 1. The ABC Concept = 61

  1.1 THE PROBLEM WITH TRADITIONAL COST ACCOUNTING = 61

  1.2 ACTIVITY-BASED COSTING = 64

  1.3 ABC VERSUS TRADITIONAL COSTING - AN EXAMPLE = 73

  1.4 ANOTHER EXAMPLE - THE HIDDEN COSTS OF POLLUTION = 78

  1.5 SUMMARIZING THE ABC APPROACH = 81

 2. From ABC to ABM = 81

  2.1 WHAT IS ABM? = 81

  2.2 MANAGING PROCESSES VERSUS MANAGING COSTS = 83

  2.3 COST DRIVERS VERSUS ACTIVITY DRIVERS = 84

  2.4 COST REDUCTION IN ABM = 85

  2.5 ABM AND TOTAL QUALITY MANAGEMENT = 89

 3. Implementing ABC - What can go Wrong = 89

 4. ABC Adoption and Implementation = 91

  4.1 ABC ADOPTION = 92

  4.2 ABC IMPLEMENTATION = 93

 5. What is Next? = 93

CHAPTER 4 - ACTIVITY-BASED COST AND ENVIRONMENTAL MANAGEMENT = 95

 1. Expanding ABC Into the Environmental Domain = 95

  1.1 EXPANDING ABC WITH ENVIRONMENTAL DIMENSIONS - BASIC CONCEPTS = 96

  1.2 CHOOSING THE ENVIRONMENTAL DIMENSIONS = 98

  1.3 THE ENERGY AND WASTE CONTENT OF RESOURCES = 99

  1.4 TRACING ENERGY AND WASTE FROM RESOURCES TO ACTIVITIES TO OBJECTS = 101

  1.5 THE RESULT : ACTIVITY-BASED COST, ENERGY, AND WASTE ASSESSMENTS = 103

  1.6 ACTIVITY-BASED COST, ENERGY, AND WASTE MANAGEMENT = 104

 2. Developing Activity-Based Cost, Energy, and Waste Models - Specific Steps = 106

  2.1 STEP 1 - IDENTIFY THE ASSESSMENT OBJECTS = 108

  2.2 STEP 2 - CREATE AN ACTIVITY HIERARCHY AND NETWORK = 109

  2.3 STEP 3 - IDENTIFY AND QUANTIFY THE RESOURCES = 112

  2.4 STEP 4 - IDENTIFY AND QUANTIFY THE RESOURCE DRIVERS AND ACTIVITY DRIVERS AND THEIR INTENSITIES = 117

  2.5 STEP 5 - IDENTIFY THE RELATIONSHIPS BETWEEN ACTIVITY DRIVERS AND DESIGN CHANGES = 119

  2.6 STEP 6 - MODEL THE UNCERTAINTY = 120

  2.7 STEP 7 - FIND／COMPUTE THE COST, ENERGY CONSUMPTION AND WASTE GENERATION OF THE ACTIVITIES = 122

  2.8 STEP 8- FIND／COMPUTE THE COST, ENERGY CONSUMPTION AND WASTE GENERATION OF THE OBJECTS = 123

  2.9 STEP 9 - PERFORM SENSITIVITY AND OTHER NUMERICAL ANALYSES = 126

  2.10 STEP 10 - INTERPRET THE RESULTS AND ITERATE IF NECESSARY = 128

 3. Issues Related to Resource Definition and Quantification = 128

  3.1 THE ROLE OF THE GENERAL LEDGER = 128

  3.2 RENEWABLE ENERGY ALSO HAS EMBODIED ENERGY AND WASTE = 129

  3.3 INDIRECT ENERGY CONSUMPTION, WASTE GENERATION ENVIRONMENTAL RETURN ON INVESTMENTS = 130

  3.4 DEPRECIATING ENERGY CONTENT, WASTE CONTENT, AND OTHER ENVIRONMENTAL IMPACTS = 131

  3.5 WASTE OF CAPACITY = 132

 4. More on Uncertainty Modeling and Simulation = 133

  4.1 UNCERTAINTY DISTRIBUTIONS = 133

  4.2 WHY MONTE CARLO METHODS? = 135

 5. Some More on Model Quality = 136

 6. What is Next? = 138

CHAPTER 5 - THE WAGONHO! CASE STUDY = 139

 1. Description of WagonHo! = 139

  1.1 THE ORGANIZATION = 140

  1.2 THE PRODUCTS = 140

  1.3 THE PRODUCTION FACILITY = 140

 2. Developing an Activity-Based Cost, Energy and Waste model for WagonHo! = 142

  2.1 STEP 1 - IDENTIFY THE ASSESMENT OBJECTS = 143

  2.2 STEP 2 - CREATE AN ACTIVITY HIERARCHY AND NETWORK = 143

  2.3 STEP 3 - IDENTIFY AND QUANTIFY THE RESOURCES = 144

  2.4 STEP 4 - IDENTIFY AND QUANTIFY THE RESOURCE DRIVERS AND ACTIVITY DRIVERS AND THEIR INTENSITIES = 148

  2.5 STEP 5 - IDENTIFY THE RELATIONSHIPS BETWEEN ACTIVITY DRIVERS AND DESIGN CHANGES = 149

  2.6 STEP 6 - MODEL THE UNCERTAINTY = 149

  2.7 STEP 7 - FIND／COMPUTE THE COST, ENERGY CONSUMPTION AND WASTE GENERATION OF THE ACTIVITIES = 149

  2.8 STEP 8 - FIND／COMPUTE THE COST, ENERGY CONSUMPTION AND WASTE GENERATION OF THE OBJECTS = 151

  2.9 STEP 9 -PERFORM SENSITIVITY AND OTHER NUMERICAL ANALYSES = 154

 3. Using the model = 155

  3.1 BASIC ECONOMIC RESULTS AND ANEW STRATEGY = 156

  3.2 ENERGY CONSUMPTION RESULTS = 165

  3.4 WASTE GENERATION RESULTS = 169

  3.5 CRITICAL [VALUATION OF THE ACTIVITY-BASED APPROACH = 172

 4. In Closing = 173

 5. Acknowledgments = 173

CHAPTER 6 - THE FARSTAD SHIPPING CASE STUDY = 175

 1. history of this Case Study = 175

 2. Supply Vessel Terminology = 178

 3. Developing the Activity-Based Cost, Energy and Waste Model for Farstad = 179

  3.1 STEP 1 - IDENTIFY THE ASSESSMENT OBJECTS = 179

  3.2 SEEP 2 - CREATE AN ACTIVITY HIERARCHY AND NETWORK = 180

  3.3 STEP 3 - IDENTIFY AND QUANTIFY THE RESOURCES = 181

  3.4 STEP 4 - IDENTIFY AND QUANTIFY THE RESOURCE DRIVERS AND ACTIVITY DRIVERS - AND THEIR INTENSITIES = 185

  3.5 STEP 5 - IDENTIFY THE RELATIONSHIPS BETWEEN ACTIVITY DRIVERS AND DESIGN CHANGES = 186

  3.6 STEP 6 - MODEL THE UNCERTAINTY = 186

  3.7 STEP 7 - FIND／COMPUTE THE COST, ENERGY CONSUMPTION AND WASTE GENERATION OF THE ACTIVITIES = 186

  3.8 STEP 8 - FIND／COMPUTE THE COST, ENERGY CONSUMPTION AND WASTE GENERATION OF THE OBJECTS = 189

  3.9 STEP 9 - PERFORM = 189

  3.10 STEP 10 - INTERPRET THE RESULTS AND ITERATE IF NECESSARY = 190

 4. Interpretation & discussion of Results = 190

  4.1 COST RESULTS = 190

  4.2 ENERGY RESULTS = 192

  4.3 WASTE RESULTS = 195

  4.4 IDENTIFYING WIN-WIN SITUATIONS = 198

 5. Analysis of Biological Diversity Degradation and Human Health Risks = 198

 6. Activity-Based Mass Assessments = 200

  6.1 USING MASS AS AN ENVIRONMENTAL INDICTOR = 200

  6.2 USING INPUT MASS = 201

  6.3 USING OUTPUT MASS = 201

  6.4 MASS AS A MEASURE - PROS AND CONS REVISITED = 203

  6.5 USING ENVIRONMENTAL INDICATORS AS MEASURES = 205

 7. Critical Evaluation and Closure = 205

 8. What is Next? = 206

 9. Acknowledgments = 206

CHAPTER 7 - THE INTERFACE CASE STUDY = 207

 1. Purpose of This Case Study = 207

 2. Description of Interface = 208

  2.1 COMPANY OVERVIEW = 208

  2.2 FACILITIES = 209

  2.3 PRODUCT LINE OVERVIEW = 209

 3. Developing an Activity-Based Energy and Waste model for Interface = 210

  3.1 STEP 1 - IDENTIFY THE ASSESSMENT OBJECTS = 210

  3.2 STEP 2 - CREATE AN ACTIVITY HIERARCHY AND NETWORK = 211

  3.3 STEP 3 - IDENTIFY AND QUANTIFY THE RESOURCES = 214

  3.4 STEP 4 - IDENTIFY AND QUANTIFY THE RESOURCE AND ACTIVITY DRIVERS AND THEIR INTENSITIES = 216

  3.5 STEP 5 - IDENTIFY THE RELATIONSHIPS BETWEEN ACTIVITY DRIVERS AND DESIGN CHANGES = 218

  3.6 STEP 6 - MODEL THE UNCERTAINTY = 218

  3.7 STEPS 7, 8 AND 9 - FIND／COMPUTE THE COST, ENERGY CONSUMPTION AND WASTE GENERATION OF ACTIVITIES AND OBJECTS, AND PERFORM SENSITIVITY AND OTHER ANALYSES = 218

  3.8 STEP 10 - INTERPRET THE RESULTS AND ITERATE IF NECESSARY = 220

 4. Results for Interface Flooring Systems = 221

  4.1 ENERGY CONSUMPTION RESULTS = 221

  4.2 WASTE GENERATION RESULTS = 232

 5. Results in Relation to tile PLETSUS Program = 241

 6. What can we learn from the Results? = 243

 7. In Closing = 245

 8. Acknowledgments = 245

CHAPTER 8 - THE WESTNOFA INDUSTRIER CASE STUDY = 247

 1. Description of Westnofa Industrier = 247

  1.1 COMPANY OVERVIEW = 247

  1.2 ORGANIZATION = 248

  1.3 FACILITIES = 248

  1.4 PRODUCT OVERVIEW = 249

  1.5 EMAS CERTIFICATION = 250

  1.6 WHAT DID MANAGEMENT WANT? = 251

 2. Developing an Activity-Based Energy and Waste model for Westnofa = 251

  2.1 STEP 1 - IDENTIFY THE ASSESSMENT OBJECTS = 251

  2.2 STEP 2 - CREATE AN ACTIVITY HIERARCHY AND NETWORK = 252

  2.3 STEP 3 - IDENTIFY THE RESOURCES = 254

  2.4 STEP 4 - IDENTIFY AND QUANTIFY THE RESOURCE AND ACTIVITY DRIVERS AND THEIR INTENSITIES = 256

  2.5 STEP 5 - IDENTIFY THE RELATIONSHIPS BETWEEN ACTIVITY DRIVERS AND DESIGN CHANGES = 258

  2.6 STEP 6 - MODEL THE UNCERTAINTY = 260

  2.7 STEPS 7, 8 AND 9 - FIND／COMPUTE THE COST, ENERGY CONSUMPTION AND WASTE GENERATION OF ACTIVITIES AND OBJECTS, AND PERFORM SENSITIVITY AND OTHER ANALYSES = 261

  2.8 STEP 10 - INTERPRET THE RESULTS AND ITERATE IF NECESSARY = 263

 3. Results for Westnofa Industrier = 264

  3.1 ECONOMIC RESULTS AND DISCUSSION = 264

  3.2 ENERGY CONSUMPTION RESULTS AND DISCUSSION = 270

  3.3 WASTE GENERATION RESULTS AND DISCUSSION = 274

  3.4 5000 FRAME BED SUB-MODELING RESULTS AND DISCUSSION = 278

 4. What can we learn from this Case? = 280

 5. The Effect on Westnofa = 281

 6. In Closing = 283

 8. Acknowledgments = 283

CHAPTER 9 - CLOSURE = 285

 1. Activity-Based Cost and Environmental Management - Cornerstones Revisited. = 285

  1.1 ACTIVITY-BASED COSTING AND MANAGEMENT = 285

  1.2 EXPANSION OF ABC WITH ENVIRONMENTAL MEASURES = 286

  1.3 MEASURING IMPACT BY BENCHMARKING NATURE = 286

  1.4 EXPLICIT INCLUSION OF UNCERTAINTY = 287

 2. Activity-Based Cost and Environmental Managememt in Perspective = 288

  2.1 ABCEM - CRITICAL EVALUATION = 288

  2.2 ABCEM AND CONVENTIONAL ABC／ABM = 289

  2.3 ABCEM AND ISO 14000 = 290

  2.4 ABCEM AND CONTINUOUS IMPROVEMENT = 290

 3. Activity-Based Cost and Environmental Management and Industry = 292

  3.1 ABCEM APPLICATIONS = 292

  3.2 INDUSTRY FEEDBACK = 293

  3.3 THE REASON - WHY = 294

 4. The Benefits of Activity-Based cost and Environmental Management = 294

  4.1 INTEGRATION OF ECONOMICS AND ENVIRONMENTAL IMPACT = 294

  4.2 COMPARABILITY = 295

  4.3 INCLUSION OF INDIRECT／OVERHEAD IMPACT = 296

  4.4 IMPROVED TRACING = 296

 5. Change Management and Human Behavior = 297

 6. What could be Improved? = 299

  6.1 SOME SPECIFIC ABCEM IMPROVEMENTS = 299

  6.2 ENERGY AND WASTE ACCOUNTING = 300

  6.3 CHANGING THE ROLE OF MARKETING = 301

 7. Closing Words = 302

REFERENCES = 303

APPENDIX A = 313

INDEX = 315