By Jan Emblemsvåg
It is obvious that our surroundings is altering, and never for the higher. businesses can't forget about environmental matters anymore. Public information is transforming into, laws is tightening, and insist for ISO 14000 compliance is emerging. for plenty of, notwithstanding, the sector of environmental administration (including ISO 14000) is filled with strange phrases, excessive studying curves, unproductive methods, a lot frustration, and sometimes little motion. If environmental administration is to develop into largely permitted and self-motivated in undefined, it needs to connect with the fundamental motivators for company: elevated competitiveness and profitability.
Activity-Based fee And Environmental administration: a distinct Approachto the ISO 14000 Compliance demonstrates how environmental overview and administration will be played established upon regularly occurring ideas: expense accounting and price administration. in particular, this ebook describes how the well-established Activity-Based Costing and administration rules could be prolonged with non-monetary environmental dimensions. the result's a unmarried, built-in framework referred to as Activity-Based fee and Environmental administration that gives the instruments and talents to do either environmental administration and price administration in an built-in demeanour and based on glossy administration ideas. This integration of financial and environmental dimensions dependent upon wide-spread price accounting and administration ideas makes it more straightforward for decision-makers not to basically contain the surroundings of their decision-making, but additionally to spot, rank and prioritize possibilities for win-win events the place competitiveness is elevated and environmental effect lowered while.
during this ebook, the fundamental innovations of Activity-Based fee and Environmental administration are defined, in addition to the best way to make your individual built-in Activity-Based price and Environmental administration implementations and the way to get the main out of them utilizing uncertainty distributions, Monte Carlo simulations, and sensitivity charts. between others, the ebook contains chapters on environmental administration and Activity-Based Costing, in addition to numerous real-life case experiences from businesses for which the authors applied Activity-Based expense and Environmental administration systems.
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Additional info for Activity-Based Cost and Environmental Management: A Different Approach to ISO 14000 Compliance
Besides from competitive pressure, being ISO 14000 certified is perceived as a sign of environmental stewardship. However, in our humble opinion, ISO 14000 missed a critical opportunity: It does not emphasize and show enough how environmental management should and can be a natural extension of good management practices. As a result, many unfortunately see (rightfully or wrongfully) ISO 14000 registration as a specialized standalone issue with a high learning curve; a burden that negates the feeling of opportunity.
5. 'Allocation' is employed when more than one product uses the inputs and outputs inside the system boundaries and ISO 14041 describes a procedure for how to allocate. It is a reasonable approach, but we think that principles from modem cost accounting could and should have been used to add consistency (see Chapter 3) The inventory analysis is relatively straightforward from a mass and energy balance point of view. However, as we will see in Chapter 3, cost accounting terms and principles provide a much clearer approach for allocating mass and energy to a product.
The third principle states that we should not destroy natural ecosystems. The fourth principle deals with equitable use of natural resources. Although these principles are too vague to be applicable directly in engineering design and management, they do facilitate a foundation upon which strategy and policy can be built. We therefore view the Natural Step approach as general guidelines for strategy and policy making in both corporations and in society for that matter . In Chapter 7, we present a case study of Interface Flooring Systems, Inc.
Activity-Based Cost and Environmental Management: A Different Approach to ISO 14000 Compliance by Jan Emblemsvåg