Activity-Based Cost and Environmental Management

Activity-Based Cost and Environmental Management PDF Author: Jan Emblemsvåg
Publisher: Springer Science & Business Media
ISBN: 1441986049
Category : Technology & Engineering
Languages : en
Pages : 334

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Book Description
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.

Activity-Based Cost and Environmental Management

Activity-Based Cost and Environmental Management PDF Author: Jan Emblemsvåg
Publisher: Springer Science & Business Media
ISBN: 1441986049
Category : Technology & Engineering
Languages : en
Pages : 334

Get Book

Book Description
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.

Activity-Based Cost and Environmental Management

Activity-Based Cost and Environmental Management PDF Author: Jan Emblemsv G
Publisher:
ISBN: 9781441986054
Category :
Languages : en
Pages : 340

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Book Description


Life-Cycle Costing

Life-Cycle Costing PDF Author: Jan Emblemsvåg
Publisher: John Wiley & Sons
ISBN: 047146919X
Category : Business & Economics
Languages : en
Pages : 338

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Book Description
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!

Environmental Management Accounting — Purpose and Progress

Environmental Management Accounting — Purpose and Progress PDF Author: M.D. Bennett
Publisher: Springer Science & Business Media
ISBN: 9401001979
Category : Technology & Engineering
Languages : en
Pages : 317

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Book Description
This is the second book of selected papers on environmental management accounting (EMA) which has been developed for Kluwer by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics, practitioners from industry, and government policy-makers, and the subjects covered range from individual company experiences to the role of government in promoting EMA in industry. The papers included in the book provide several examples of how EMA can be applied in practice both in large corporations and in small and medium-sized enterprises, and of reports on the extent of the implementation of EMA and the conditions which encourage this. The book is intended for all those interested in EMA as either researchers or practitioners. It will also be of interest both to those interested in how well-established management accounting methods can be adapted and extended in order to meet new demands on companies, and also to environmental managers interested in learning how accounting techniques can be of value in achieving environmental management objectives.

An Introduction to Environmental Accounting as a Business Management Tool

An Introduction to Environmental Accounting as a Business Management Tool PDF Author:
Publisher:
ISBN:
Category : Environmental auditing
Languages : en
Pages : 52

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Book Description


Environmental Management Accounting Procedures and Principles

Environmental Management Accounting Procedures and Principles PDF Author:
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 162

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Book Description
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.

Implementing Environmental Management Accounting: Status and Challenges

Implementing Environmental Management Accounting: Status and Challenges PDF Author: Pall M. Rikhardsson
Publisher: Springer Science & Business Media
ISBN: 9781402033711
Category : Business & Economics
Languages : en
Pages : 392

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Book Description
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.

Implementing Environmental Management Accounting: Status and Challenges

Implementing Environmental Management Accounting: Status and Challenges PDF Author: Pall M. Rikhardsson
Publisher: Springer Science & Business Media
ISBN: 9781402033728
Category : Technology & Engineering
Languages : en
Pages : 388

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Book Description
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 PDF Author: John C. Dernbach
Publisher: Environmental Law Institute
ISBN: 9781585760367
Category : Law
Languages : en
Pages : 1038

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Book Description
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.

Modelling and Analysis of Sustainability Related Issues in New Era

Modelling and Analysis of Sustainability Related Issues in New Era PDF Author: Wen-Hsien Tsai
Publisher: MDPI
ISBN: 3039210246
Category : Business & Economics
Languages : en
Pages : 352

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Book Description
The purpose of this Special Issue is to investigate topics related to sustainability issues in the new era, especially in Industry 4.0 or other new manufacturing environments. Under Industry 4.0, there have been great changes with respect to production processes, production planning and control, quality assurance, internal control, cost determination, and other management issues. Moreover, it is expected that Industry 4.0 can create positive sustainability impacts along the whole value chain. There are three pillars of sustainability, including environmental sustainability, economic sustainability, and social sustainability. This Special Issue collects 15 sustainability-related papers from various industries that use various methods or models, such as mathematical programming, activity-based costing (ABC), material flow cost accounting, fuel consumption model, artificial intelligence (AI)-based fusion model, multi-attribute decision model (MADM), and so on. These papers are related to carbon emissions, carbon tax, Industry 4.0, economic sustainability, corporate social responsibility (CSR), etc. The research objects come from China, Taiwan, Thailand, Oman, Cyprus, Germany, Austria, and Portugal. Although the research presented in this Special Issue is not exhaustive, this Special Issue provides abundant, significant research related to environmental, economic, and social sustainability. Nevertheless, there still are many research topics that require our attention to solve problems of sustainability.