tailieunhanh - Ebook Environmental and material flow cost accounting: Part 2

(BQ) Part 2 book "Environmental and material flow cost accounting" has contents: Environmentally relevant equipment, monetary information, linking physical and monetary information, case study of a brewery, how to organize an EMA pilot project. | Chapter 5 Environmentally Relevant Equipment Chapter 5 describes the different types of environmentally relevant equipment, which is often the first step when conducting an EMA assessment. The term “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: • End-of-pipe equipment for treatment of waste and emissions • Integrated cleaner technologies which prevent emissions at source • Scrap producing equipment and energy conversion losses The different approaches of IFAC, UN DSD and UNIDO in opposition to SEEA and CEPA regarding the inclusion of cleaner technologies and integrated prevention are highlighted. The first step when conducting an EMA assessment often is defining environmentally relevant equipment. From the point of view of cost assessment it is advisable to check the list of cost centers and investigate to what degree these can be evaluated for their environmental relevance. In many organizations it will be advisable to define the environmentally relevant equipment based on the cost centers. While some, like the waste water treatment plant or waste disposal dumps, will be 100% environmentally relevant and posted to cost centers on their own, for most other production equipment the environmental share needs to be estimated, if significant, as it is probably not possible to separate the environmental part of the production technology from the overall purchase price and related depreciation. Investments are capitalized and accounted for by depreciation in the profit and loss account if they bear a future benefit, otherwise they are immediately expensed. As a rule, expenses which do not lead to future economic cost savings should be expensed in the year in which they occur. End-of-pipe technologies qualify as assets as they are .

• Kế toán - Kiểm toán
• Material flow cost accounting
• Cost accounting
• Environmentally relevant equipment
• Monetary information
• Linking physical
• An EMA pilot project
• The input side
• The material flow balance
• The output side
• Material flow balance
• Environmental performance indicators
• Finance accounting and Auditing
• Material flow analysis
• Thermal power plants
• Green economy
• Environmental management
• Summary of Economic Doctoral thesis
• Summary of Doctoral thesis
• Manufacturing steel enterprises
• Apply material flows cost accounting
• Attitude of Lebanese managers
• List of ISO series standards
• ISO 14001 Environmental Management System
• ISO 14051 Material Flow Cost Accounting
• Management of the environmental
• Aggregate production planning
• Case study in a small sized company in Thailand
• Small sized company in Thailand
• Material flow cost accounting analysis technique
• Mean Absolute Percent Error