Download Environmental and Material Flow Cost Accounting: Principles by Christine Jasch (auth.) PDF

By Christine Jasch (auth.)

Recognizing the expanding significance of environmental concerns, strength costs, fabric availability and potency and the trouble of appropriately coping with those concerns in conventional accounting platforms, numerous businesses around the globe have all started imposing Environmental and fabric circulate fee Accounting (EMA and MFCA).

"Environmental and fabric circulate charges Accounting" explains and updates the strategy built for the United countries division of financial and Social Affairs (DSD/UNDESA) and the foreign Federation of Accountants (IFAC) and also comprises reports of numerous case stories and up to date advancements relating to EMA and MFCA in nationwide statistics and ISO standardization.

Although it really is aimed basically at expert accountants, method technicians and environmental managers inside of creation businesses, it's going to even be of curiosity to environmental auditors who're turning into extra excited about monitoring or verifying environment-related details in monetary and different appropriate experiences. these concerned with environmental administration and cleanser applied sciences, construction making plans and association, in addition to administration accounting and sustainability reporting will certainly locate this paintings to be a useful consultant in buying sensible advice.

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Extra resources for Environmental and Material Flow Cost Accounting: Principles and Procedures

Sample text

But the “environmental share”of these integrated measures is difficult to assess. From a communications point of view, not the total of environmental costs, but the distribution of environmental costs between Non-product-Output, Waste and Emission Treatment and Prevention as well as the medium term shift from End-ofPipe to integrated and material flow related measures is of interest and should be communicated. 1 The EC Recommendation and the EU Directive on Environmental Issues in Company Annual Accounts and Reports The European Commission adopted a Recommendation on the recognition, measurement and disclosure of environmental issues in the annual accounts and annual reports of companies in May 2001 (European Comission, 2001a).

Executive, site, and product and production managers). For environmental management, the related costs may be traced and allocated to products and cost centers. The appropriate approach will therefore be described in Chapter 7. g. repurchasing values for deprecations, average prices for material input or imputed interest. The latter are assessed differently due to the system of transition from expenditure to costs. Most small and medium sized companies use the same figures with only minor adjustments.

The focus of EMA is on corporate environmental costs. External costs which result from corporate activities but are not internalized via regulations and prices are not considered for the assessment of current costs, but may be an issue for investment appraisal. It is the role of governments to apply political instruments such as eco-taxes and emission control regulations in order to enforce the ‘polluter-pays’ principle and thus to integrate external costs into corporate calculations. The methods to assess these costs are summarized under the term EA (instead of EMA).

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