Titlebook: Environmental and Material Flow Cost Accounting; Principles and Proce Christine Jasch Book 2009 Springer Science+Business Media B.V. 2009 D

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E. De Divitiis,R. Spaziante,L. Stellaal statistical institutes require reporting of environmental costs by the environmental domain affected. The chapter concludes with a case study of the pulp and paper company SCA Laakirchen, which shows the average percentage distribution of the previously described environmental cost categories.

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The Input Side of the Material Flow Balance,culation of many environment-related costs. Mass balances in volumes, energy content and liters and materials flow accounting in monetary terms are the basis for EMA assessments. Inputs are any energy, water or other materials that enter an organization. Materials Inputs comprise raw and auxiliary m

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The Output Side of the Material Flow Balance,ced separately. Outputs are all products, wastes and emissions that leave an organization. Product Outputs are products and by-products including their packaging. Non-Product Outputs comprise solid waste, wastewater and air emissions. Any Output that is not a Product Output is by definition a Non-Pr

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Environmentally Relevant Equipment,rm “equipment” may comprise a single machine or an entire production hall, but the assessment is best performed on a cost center level. In order to provide the necessary data for investment appraisal, actually three categories of environmentally relevant equipment should be distinguished:.The differ

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How To Organize An Ema Pilot Project,ject plan are discussed. The result of such an EMA pilot assessment may be a company specific adoption of the excel template with more specific cost categories and predefined sources of information as well as an internal procedure which specifies roles and responsibilities. Extracting EMA data from

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