Workbook on environmental management accounting: metrics, procedures and principles
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Wien
BMVIT
2001
|
| Schriftenreihe: | Berichte aus Energie- und Umweltforschung
2001,6 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 97, 25 S. graph. Darst. |
Internformat
MARC
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| 100 | 1 | |a Jasch, Christine |d 1960- |e Verfasser |0 (DE-588)137205570 |4 aut | |
| 245 | 1 | 0 | |a Workbook on environmental management accounting |b metrics, procedures and principles |c Christine Jasch |
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| 300 | |a 97, 25 S. |b graph. Darst. | ||
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-010378919 | ||
Datensatz im Suchindex
| _version_ | 1804130071603052544 |
|---|---|
| adam_text | TABLE OF CONTENT TABLE OF FIGURES 5 1. FOREWORD ...6 2. WHAT IS EMA -
ENVIRONMENTAL MANAGEMENT ACCOUNTING ? 9 2.1. CONVENTIONAL MONETARY
ACCOUNTING 9 2.2. PHYSICAL ACCOUNTING .10 2.3. ENVIRONMENTAL MANAGEMENT
ACCOUNTING 11 3. WHAT ARE ENVIRONMENTAL COSTS ? 15 4. ANNUAL CORPORATE
ENVIRONMENTAL EXPENDITURE 21 4.1. WASTE AND EMISSION TREATMENT 22 4.1.1.
DEPRECIATION FOR RELATED EQUIPMENT 22 4.1.2. MAINTENANCE AND OPERATING
MATERIAL AND SERVICES 23 4.1.3. RELATED PERSONNEL 23 4.1.4. FEES, TAXES,
CHARGES 23 4.1.5. FINES AND PENALTIES 23 4.1.6. INSURANCE FOR
ENVIRONMENTAL LIABILITY 23 4.1.7. PROVISIONS FOR CLEAN UP COSTS,
REMEDIATION, ETC 24 4.2. PREVENTION AND ENVIRONMENTAL MANAGEMENT 26
4.2.1. EXTERNAL SERVICES FOR ENVIRONMENTAL MANAGEMENT 26 4.2.2.
PERSONNEL FOR GENERAL ENVIRONMENTAL MANAGEMENT ACTIVITIES 26 4.2.3.
RESEARCH AND DEVELOPMENT 27 4.2.4. EXTRA EXPENDITURE FOR CLEANER
TECHNOLOGIES 27 4.2.5. OTHER ENVIRONMENTAL MANAGEMENT COSTS 28 4.3.
MATERIAL PURCHASE VALUE 28 4.4. PROCESSING COSTS 30 4.5. ENVIRONMENTAL
REVENUES 30 4.5.1. SUBSIDIES, AWARDS 31 4.5.2. OTHER EARNINGS..... 31 5.
SYSTEM BOUNDARY - COMPANY FENCE 32 5.1. ENVIRONMENTAL ASPECTS IN THE
BALANCE SHEET 32 5.2. DERIVING EXPENDITURE FROM THE PROFIT AND LOSS
STATEMENT 36 5.3. MATERIAL FLOW BALANCE ON CORPORATE LEVEL 39 5.3.1. RAW
MATERIALS 43 5.3.2. AUXILIARY MATERIALS 44 5.3.3. PACKAGING 44 5.3.4.
OPERATING MATERIALS 44 5.3.5. MERCHANDISE 45 5.3.6. ENERGY 46 5.3.7.
WATER 46 5.3.8. PRODUCT 46 5.3.9. WASTE 46 5.3.10. WASTE WATER 47
5.3.11. AIR EMISSIONS 48 5.4. ORGANIZATION OF STOCK MANAGEMENT AND
PRODUCTION PLANNING 48 5.5. CONSISTENCY AND CONSOLIDATION 53 5.5.1.
CONSISTENCY 53 5.5.2. SYSTEM BOUNDARIES 55 5.5.3. CONSOLIDATION 55 6.
ONE STEP FURTHER DOWN - PROCESS FLOW CHARTS AND COST ACCOUNTING 61 6.1.
COST ACCOUNTING BASICS 61 6.2. PROCESS FLOW CHARTS.... 65 6.3. ACTIVITY
BASED COSTING 66 6.4. FLOW COST ACCOUNTING 71 6.4.1. WHAT IS THE PURPOSE
OF FLOW COST ACCOUNTING? 71 6.4.2. THE BASIC IDEA OF FLOW COST
ACCOUNTING 73 6.4.3. THE METHOD - AN OVERVIEW 75 7. APPLICATION EXAMPLE
- ENVIRONMENTAL PERFORMANCE INDICATORS 79 7.1. DEFINITIONS OF ISO 14031
- STANDARD ON ENVIRONMENTAL PERFORMANCE EVALUATION ...79 7.2. GENERAL
REQUIREMENTS FOR INDICATOR SYSTEMS 80 7.3. GENERIC INDICATOR SYSTEM 82
7.4. THE PROBLEM OF FINDING A MEANINGFUL DENOMINATOR ..83 7.4.1.
SPECIFIC CONSUMPTION/ ECO-INTENSITY 86 7.4.2. SHARE PERCENTAGE 86 7.4.3.
ECO-EFFICIENCY RATIOS..... 87 8. APPLICATION EXAMPLE - CALCULATING COST
SAVINGS OF ENVIRONMENTAL PROJECTS AND INVESTMENTS 89 8.1. CAPITAL
BUDGETING BASICS 89 8.2. BUDGETING FOR ENVIRONMENTAL PROTECTION 90
FUTURE REGULATION 91 COMPANY IMAGE 91 8.3. CALCULATION SHEET FOR
ENVIRONMENTAL INVESTMENTS AND PROJECTS 92 9. OUTLOOK 96 ANNEX:
CHECKLISTS 1.1. CHECKLIST FOR AIR AND CLIMATE 1.2. CHECKLIST FOR WASTE
WATER 1.3. CHECKLIST FOR WASTE 1.4. CHECKLIST FOR SOIL AND GROUND WATER
1.5. CHECKLIST FOR NOISE AND VIBRATION 1.6. CHECKLIST FOR RADIATION 1.7.
CHECKLIST FOR OTHER ENVIRONMENTAL COSTS 2. CONVERSION FACTORS 3.
MATERIAL FLOW COST ACCOUNTING CHARTS 4. REFERENCES
|
| any_adam_object | 1 |
| author | Jasch, Christine 1960- |
| author_GND | (DE-588)137205570 |
| author_facet | Jasch, Christine 1960- |
| author_role | aut |
| author_sort | Jasch, Christine 1960- |
| author_variant | c j cj |
| building | Verbundindex |
| bvnumber | BV017222321 |
| classification_tum | ERG 025f |
| ctrlnum | (OCoLC)248979860 (DE-599)BVBBV017222321 |
| discipline | Energietechnik, Energiewirtschaft |
| format | Book |
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| id | DE-604.BV017222321 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T19:15:12Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-010378919 |
| oclc_num | 248979860 |
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| owner | DE-91 DE-BY-TUM |
| owner_facet | DE-91 DE-BY-TUM |
| physical | 97, 25 S. graph. Darst. |
| publishDate | 2001 |
| publishDateSearch | 2001 |
| publishDateSort | 2001 |
| publisher | BMVIT |
| record_format | marc |
| series | Berichte aus Energie- und Umweltforschung |
| series2 | Berichte aus Energie- und Umweltforschung |
| spelling | Jasch, Christine 1960- Verfasser (DE-588)137205570 aut Workbook on environmental management accounting metrics, procedures and principles Christine Jasch Wien BMVIT 2001 97, 25 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Berichte aus Energie- und Umweltforschung 2001,6 Umweltmanagement / Umweltbilanz / Öko-Audit Berichte aus Energie- und Umweltforschung 2001,6 (DE-604)BV011255540 2001,6 OEBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010378919&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Jasch, Christine 1960- Workbook on environmental management accounting metrics, procedures and principles Berichte aus Energie- und Umweltforschung Umweltmanagement / Umweltbilanz / Öko-Audit |
| title | Workbook on environmental management accounting metrics, procedures and principles |
| title_auth | Workbook on environmental management accounting metrics, procedures and principles |
| title_exact_search | Workbook on environmental management accounting metrics, procedures and principles |
| title_full | Workbook on environmental management accounting metrics, procedures and principles Christine Jasch |
| title_fullStr | Workbook on environmental management accounting metrics, procedures and principles Christine Jasch |
| title_full_unstemmed | Workbook on environmental management accounting metrics, procedures and principles Christine Jasch |
| title_short | Workbook on environmental management accounting |
| title_sort | workbook on environmental management accounting metrics procedures and principles |
| title_sub | metrics, procedures and principles |
| topic | Umweltmanagement / Umweltbilanz / Öko-Audit |
| topic_facet | Umweltmanagement / Umweltbilanz / Öko-Audit |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010378919&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV011255540 |
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