Activity based cost and environmental management: a different approach to ISO 14000 compliance
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Boston [u.a.]
Kluwer Acad. Publ.
2001
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XX, 317 S. Ill., graph. Darst. |
| ISBN: | 0792372476 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV013564525 | ||
| 003 | DE-604 | ||
| 005 | 20021021 | ||
| 007 | t | ||
| 008 | 010201s2001 ad|| |||| 00||| eng d | ||
| 020 | |a 0792372476 |9 0-7923-7247-6 | ||
| 035 | |a (OCoLC)45122608 | ||
| 035 | |a (DE-599)BVBBV013564525 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-12 |a DE-703 | ||
| 050 | 0 | |a HD30.255 | |
| 082 | 0 | |a 658.4/08 |2 21 | |
| 084 | |a RB 10915 |0 (DE-625)142220:12902 |2 rvk | ||
| 100 | 1 | |a Emblemsvåg, Jan |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Activity based cost and environmental management |b a different approach to ISO 14000 compliance |c by Jan Emblemsvåg and Bert Bras |
| 246 | 1 | 3 | |a Activity-based cost and environmental management |
| 264 | 1 | |a Boston [u.a.] |b Kluwer Acad. Publ. |c 2001 | |
| 300 | |a XX, 317 S. |b Ill., graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 630 | 0 | 7 | |a ISO 14000 |0 (DE-588)4402987-1 |2 gnd |9 rswk-swf |
| 650 | 4 | |a Umwelt | |
| 650 | 4 | |a Cost accounting | |
| 650 | 4 | |a Decision making | |
| 650 | 4 | |a Environmental management | |
| 650 | 4 | |a Industrial management |x Environmental aspects | |
| 650 | 0 | 7 | |a Umweltbezogenes Management |0 (DE-588)4201709-9 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Kostenmanagement |0 (DE-588)4323274-7 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Kostenrechnung |0 (DE-588)4032592-1 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a ISO 14000 |0 (DE-588)4402987-1 |D u |
| 689 | 0 | 1 | |a Umweltbezogenes Management |0 (DE-588)4201709-9 |D s |
| 689 | 0 | 2 | |a Kostenmanagement |0 (DE-588)4323274-7 |D s |
| 689 | 0 | 3 | |a Kostenrechnung |0 (DE-588)4032592-1 |D s |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Bras, Bert |e Verfasser |4 aut | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009263950&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-009263950 | ||
Datensatz im Suchindex
| _version_ | 1804128364651347968 |
|---|---|
| adam_text | CONTENTS
It s easier to resist at the beginning than at the end.
Leonardo Da Vinci
Preface xjjj
Acknowledgements xv
Glossary xvii
Acronyms xxi
Chapter 1 Introduction 1
1. The Environment and Mankind What s the Problem? /
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
!• 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
/. 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 l04
2. Developing Activity Based Cost, Energy, and Waste Models Specific Steps 106
2.1 Step 1 Identify the Assessment Objects 108
2.2 Step2 Create an Activity Hierarchy and Network 109
2.3 Step 3 Identify and Quantify the Resources l 2
viii
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 and 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
Chaper 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 Assessment 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 a New Strategy 156
3.2 Energy Consumption Results 165
3.4 Waste Generation Results 169
3.5 Critical Evaluation of the Activity Based Approach 172
4. InClosing 173
5. Acknowledgments 173
ix
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 / 79
3.1 Step 1 Identify the Assessment Objects 179
3.2 Step 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 Step6 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 Step9 Perform Sensitivity and Other Numerical Analyses 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
/. 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 21
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
x
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 the PLETSUS Program 241
6. What can we learn from the Results? 243
7. InClosing 245
8. Acknowledgments 245
Chapter 8 The Westnofa Industrier Case Study 247
/. 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 StepI 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. InClosing 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 Management in Perspective 288
2.1 ABCEM Critical Evaluation 288
xi
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
xii
|
| any_adam_object | 1 |
| author | Emblemsvåg, Jan Bras, Bert |
| author_facet | Emblemsvåg, Jan Bras, Bert |
| author_role | aut aut |
| author_sort | Emblemsvåg, Jan |
| author_variant | j e je b b bb |
| building | Verbundindex |
| bvnumber | BV013564525 |
| callnumber-first | H - Social Science |
| callnumber-label | HD30 |
| callnumber-raw | HD30.255 |
| callnumber-search | HD30.255 |
| callnumber-sort | HD 230.255 |
| callnumber-subject | HD - Industries, Land Use, Labor |
| classification_rvk | RB 10915 |
| ctrlnum | (OCoLC)45122608 (DE-599)BVBBV013564525 |
| dewey-full | 658.4/08 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.4/08 |
| dewey-search | 658.4/08 |
| dewey-sort | 3658.4 18 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften Geographie |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01966nam a2200493 c 4500</leader><controlfield tag="001">BV013564525</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20021021 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">010201s2001 ad|| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0792372476</subfield><subfield code="9">0-7923-7247-6</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)45122608</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV013564525</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-12</subfield><subfield code="a">DE-703</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HD30.255</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">658.4/08</subfield><subfield code="2">21</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">RB 10915</subfield><subfield code="0">(DE-625)142220:12902</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Emblemsvåg, Jan</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Activity based cost and environmental management</subfield><subfield code="b">a different approach to ISO 14000 compliance</subfield><subfield code="c">by Jan Emblemsvåg and Bert Bras</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">Activity-based cost and environmental management</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Boston [u.a.]</subfield><subfield code="b">Kluwer Acad. Publ.</subfield><subfield code="c">2001</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XX, 317 S.</subfield><subfield code="b">Ill., graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="630" ind1="0" ind2="7"><subfield code="a">ISO 14000</subfield><subfield code="0">(DE-588)4402987-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Umwelt</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Cost accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Decision making</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Environmental management</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Industrial management</subfield><subfield code="x">Environmental aspects</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Umweltbezogenes Management</subfield><subfield code="0">(DE-588)4201709-9</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Kostenmanagement</subfield><subfield code="0">(DE-588)4323274-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Kostenrechnung</subfield><subfield code="0">(DE-588)4032592-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">ISO 14000</subfield><subfield code="0">(DE-588)4402987-1</subfield><subfield code="D">u</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Umweltbezogenes Management</subfield><subfield code="0">(DE-588)4201709-9</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Kostenmanagement</subfield><subfield code="0">(DE-588)4323274-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="3"><subfield code="a">Kostenrechnung</subfield><subfield code="0">(DE-588)4032592-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Bras, Bert</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009263950&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-009263950</subfield></datafield></record></collection> |
| id | DE-604.BV013564525 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:48:04Z |
| institution | BVB |
| isbn | 0792372476 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009263950 |
| oclc_num | 45122608 |
| open_access_boolean | |
| owner | DE-12 DE-703 |
| owner_facet | DE-12 DE-703 |
| physical | XX, 317 S. Ill., graph. Darst. |
| publishDate | 2001 |
| publishDateSearch | 2001 |
| publishDateSort | 2001 |
| publisher | Kluwer Acad. Publ. |
| record_format | marc |
| spelling | Emblemsvåg, Jan Verfasser aut Activity based cost and environmental management a different approach to ISO 14000 compliance by Jan Emblemsvåg and Bert Bras Activity-based cost and environmental management Boston [u.a.] Kluwer Acad. Publ. 2001 XX, 317 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier ISO 14000 (DE-588)4402987-1 gnd rswk-swf Umwelt Cost accounting Decision making Environmental management Industrial management Environmental aspects Umweltbezogenes Management (DE-588)4201709-9 gnd rswk-swf Kostenmanagement (DE-588)4323274-7 gnd rswk-swf Kostenrechnung (DE-588)4032592-1 gnd rswk-swf ISO 14000 (DE-588)4402987-1 u Umweltbezogenes Management (DE-588)4201709-9 s Kostenmanagement (DE-588)4323274-7 s Kostenrechnung (DE-588)4032592-1 s DE-604 Bras, Bert Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009263950&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Emblemsvåg, Jan Bras, Bert Activity based cost and environmental management a different approach to ISO 14000 compliance ISO 14000 (DE-588)4402987-1 gnd Umwelt Cost accounting Decision making Environmental management Industrial management Environmental aspects Umweltbezogenes Management (DE-588)4201709-9 gnd Kostenmanagement (DE-588)4323274-7 gnd Kostenrechnung (DE-588)4032592-1 gnd |
| subject_GND | (DE-588)4402987-1 (DE-588)4201709-9 (DE-588)4323274-7 (DE-588)4032592-1 |
| title | Activity based cost and environmental management a different approach to ISO 14000 compliance |
| title_alt | Activity-based cost and environmental management |
| title_auth | Activity based cost and environmental management a different approach to ISO 14000 compliance |
| title_exact_search | Activity based cost and environmental management a different approach to ISO 14000 compliance |
| title_full | Activity based cost and environmental management a different approach to ISO 14000 compliance by Jan Emblemsvåg and Bert Bras |
| title_fullStr | Activity based cost and environmental management a different approach to ISO 14000 compliance by Jan Emblemsvåg and Bert Bras |
| title_full_unstemmed | Activity based cost and environmental management a different approach to ISO 14000 compliance by Jan Emblemsvåg and Bert Bras |
| title_short | Activity based cost and environmental management |
| title_sort | activity based cost and environmental management a different approach to iso 14000 compliance |
| title_sub | a different approach to ISO 14000 compliance |
| topic | ISO 14000 (DE-588)4402987-1 gnd Umwelt Cost accounting Decision making Environmental management Industrial management Environmental aspects Umweltbezogenes Management (DE-588)4201709-9 gnd Kostenmanagement (DE-588)4323274-7 gnd Kostenrechnung (DE-588)4032592-1 gnd |
| topic_facet | ISO 14000 Umwelt Cost accounting Decision making Environmental management Industrial management Environmental aspects Umweltbezogenes Management Kostenmanagement Kostenrechnung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009263950&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT emblemsvagjan activitybasedcostandenvironmentalmanagementadifferentapproachtoiso14000compliance AT brasbert activitybasedcostandenvironmentalmanagementadifferentapproachtoiso14000compliance AT emblemsvagjan activitybasedcostandenvironmentalmanagement AT brasbert activitybasedcostandenvironmentalmanagement |