chapter 16 environmental cost
TRANSCRIPT
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Environmental Costs:Environmental Costs:Measurement and ControlMeasurement and Control
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Ecoefficiency essentiallymaintains that organizations
can produce more usefulgoods and services whilesimultaneously reducingnegative environmental
impacts, resourceconsumption, and costs.
Defning, Measuring, and ControllingDefning, Measuring, and ControllingEnvironmental CostsEnvironmental Costs
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The Ecoe ciency Paradigm The Ecoe ciency Paradigm
The Ecoe ciency Paradigm The Ecoe ciency Paradigm
(1) Reduce the consumption ofesou ces
(!) Reduce the en"i onmenta# impact
($) Inc ease p oduct "a#ue
(%) Reduce en"i onmenta# #ia&i#it'
Defning, Measuring, and ControllingDefning, Measuring, and ControllingEnvironmental CostsEnvironmental Costs
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coefficienc' Re#ationshipscoefficienc' Re#ationships
coefficienc' Re#ationshipscoefficienc' Re#ationships
Defning, Measuring, and ControllingDefning, Measuring, and ControllingEnvironmental CostsEnvironmental Costs
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continued
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Ecoe ciency RelationshipsEcoe ciency Relationships
Ecoe ciency RelationshipsEcoe ciency Relationships
Defning, Measuring, and ControllingDefning, Measuring, and ControllingEnvironmental CostsEnvironmental Costs
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Environmental costs are costs that are incurred!ecause poor environmental "uality e#ists or maye#ist.
Defning, Measuring, and ControllingDefning, Measuring, and ControllingEnvironmental CostsEnvironmental Costs
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$nvironmental costscan !e classified infour categories%prevention costs,detection costs,
internal failure costs,and e#ternal failurecosts.
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Classifcation o Environmental Costs y !ctivityClassifcation o Environmental Costs y !ctivityClassifcation o Environmental Costs y !ctivityClassifcation o Environmental Costs y !ctivity
Defning, Measuring, and ControllingDefning, Measuring, and ControllingEnvironmental CostsEnvironmental Costs
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Prevention Activities
"a#uating and se#ecting supp#ie s"a#uating and se#ecting po##ution
cont o# e uipmentDesigning p ocessesDesigning p oductsCa 'ing out en"i onmenta# studiesAuditing en"i onmenta# is*sDe"e#oping en"i onmenta# management s'stemsRec'c#ing p oductsO&taining I+O 1%,,1 ce tification
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Classifcation o Environmental Costs y !ctivityClassifcation o Environmental Costs y !ctivityClassifcation o Environmental Costs y !ctivityClassifcation o Environmental Costs y !ctivity
Defning, Measuring, and ControllingDefning, Measuring, and ControllingEnvironmental CostsEnvironmental Costs
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Detection Activities
Auditing en"i onmenta# acti"itiesInspecting p oducts and p ocesses
De"e#oping en"i onmenta# pe fo mance measu esTesting fo contamination-e if'ing supp#ie en"i onmenta# pe fo manceMeasu ing contamination #e"e#s
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Classifcation o Environmental Costs y !ctivityClassifcation o Environmental Costs y !ctivityClassifcation o Environmental Costs y !ctivityClassifcation o Environmental Costs y !ctivity
Defning, Measuring, and ControllingDefning, Measuring, and ControllingEnvironmental CostsEnvironmental Costs
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Internal Failure Activities
Ope ating po##ution cont o# e uipmentT eating and disposing of to.ic /aste
Maintaining po##ution e uipmentLicensing faci#ities fo p oducingcontaminantsRec'c#ing sc ap
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Classifcation o Environmental Costs y !ctivityClassifcation o Environmental Costs y !ctivityClassifcation o Environmental Costs y !ctivityClassifcation o Environmental Costs y !ctivity
Defning, Measuring, and ControllingDefning, Measuring, and ControllingEnvironmental CostsEnvironmental Costs
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External Failure Activities
C#eaning up a po##uted #a*eC#eaning up oi# spi##s
C#eaning up contaminated soi#+ett#ing pe sona# in0u ' c#aims(en"i onmenta##' e#ated)Resto ing #and to natu a# stateLosing sa#es due to poo en"i onmenta#eputation
continued
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Classifcation o Environmental Costs y !ctivityClassifcation o Environmental Costs y !ctivityClassifcation o Environmental Costs y !ctivityClassifcation o Environmental Costs y !ctivity
Defning, Measuring, and ControllingDefning, Measuring, and ControllingEnvironmental CostsEnvironmental Costs
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External Failure Activities
Recei"ing medica# ca e due to po##uted ai
Losing emp#o'ment &ecause of contaminationLosing a #a*e fo ec eationa# useDamaging ecos'stems f om so#id /aste disposa#
+ocieta#costs
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Environmental Cost ReportEnvironmental Cost ReportEnvironmental Cost ReportEnvironmental Cost Report
Defning, Measuring, and ControllingDefning, Measuring, and ControllingEnvironmental CostsEnvironmental Costs
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Relative Distri ution: Environmental CostsRelative Distri ution: Environmental CostsRelative Distri ution: Environmental CostsRelative Distri ution: Environmental Costs
Defning, Measuring, and ControllingDefning, Measuring, and ControllingEnvironmental CostsEnvironmental Costs
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Environmental "inancial #tatementEnvironmental "inancial #tatementEnvironmental "inancial #tatementEnvironmental "inancial #tatement
Defning, Measuring, and ControllingDefning, Measuring, and ControllingEnvironmental CostsEnvironmental Costs
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Environmental "inancial #tatementEnvironmental "inancial #tatementEnvironmental "inancial #tatementEnvironmental "inancial #tatement
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Unit-Based Environmental Cost Assignments—
$nvironmental costs are separated into a costpool
)osts are assigned to individual products usingunit-level drivers
*est for a homogeneous product setting
Environmental CostingEnvironmental Costing 2
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Life cycle assessment identifies the environmentalconsequences of a productthrough its entire life cycle andthen searches foropportunities to obtainenvironmental improvements.
%i e&Cycle Cost !ssessment%i e&Cycle Cost !ssessment 3
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16-Cont o##ed &' Custome
Disposa#Rec'c#ingoduct Use
andMaintenance
ac*aging
Cont o##ed &' +upp#ie
Cont o##ed &'Manufactu e
oduction
Product&%i eProduct&%i eCycle #tagesCycle #tagesProduct&%i eProduct&%i e
Cycle #tagesCycle #tages
Ra/Mate ia#s
%i e&Cycle Cost !ssessment%i e&Cycle Cost !ssessment 3
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Assessment Stages(1) Inventory analysis
(2) Impact analysis
(3) Improvement analysis
%i e&Cycle Cost !ssessment%i e&Cycle Cost !ssessment 3
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Inventory analysis specifies the types and"uantities of materialsand energy inputsneeded and theresulting environmentalreleases in the form ofsolid, li"uid, and
gaseous residues.
%i e&Cycle Cost !ssessment%i e&Cycle Cost !ssessment 3
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'nventory !nalysis'nventory !nalysis'nventory !nalysis'nventory !nalysis
%i e&Cycle Cost !ssessment%i e&Cycle Cost !ssessment 3
continued
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'nventory !nalysis'nventory !nalysis'nventory !nalysis'nventory !nalysis
%i e&Cycle Cost !ssessment%i e&Cycle Cost !ssessment 3
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Impact analysis assesses the
environmental effects ofcompeting designs andprovides a relativeran+ing of those effects.
%i e&Cycle Cost !ssessment%i e&Cycle Cost !ssessment 3
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Cost assessment determines the financial
conse"uences of theenvironmental impactsidentified in the inventoryand improvement stepsof life-cycle assessment.
%i e&Cycle Cost !ssessment%i e&Cycle Cost !ssessment 3
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Improvement analysis hasthe o! ective of reducing theenvironmental impactsrevealed !y the inventoryand impact steps.
%i e&Cycle Cost !ssessment%i e&Cycle Cost !ssessment 3
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ive core o! ectives for the environmentalperspectives%
1) Minimize hazardous materials2) Minimize raw or virgin materials
3) Minimize energy requirements4) Minimize the release of residues) Ma!imize opportunities to recycle
4#trategic&$ased Environmental#trategic&$ased EnvironmentalResponsi ility !ccountingResponsi ility !ccounting
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( )ectives and Measures: Environmental Perspective( )ectives and Measures: Environmental Perspective( )ectives and Measures: Environmental Perspective( )ectives and Measures: Environmental Perspective
4#trategic&$ased Environmental#trategic&$ased EnvironmentalResponsi ility !ccountingResponsi ility !ccounting
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4#trategic&$ased Environmental#trategic&$ased EnvironmentalResponsi ility !ccountingResponsi ility !ccounting
*on&+alue&!dded Cost Trends: Environmental Costs*on&+alue&!dded Cost Trends: Environmental Costs*on&+alue&!dded Cost Trends: Environmental Costs*on&+alue&!dded Cost Trends: Environmental Costs
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4#trategic&$ased Environmental#trategic&$ased EnvironmentalResponsi ility !ccountingResponsi ility !ccounting
Environmental Cost Trend raphEnvironmental Cost Trend raphEnvironmental Cost Trend raphEnvironmental Cost Trend raph
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16-!,,% !,,2 !,,3 !,,4
ounds emitted
C5C missions
$ar raph or Trend !nalysis$ar raph or Trend !nalysis$ar raph or Trend !nalysis$ar raph or Trend !nalysis
4#trategic&$ased Environmental#trategic&$ased EnvironmentalResponsi ility !ccountingResponsi ility !ccounting
,
!,
%,
3,
6,
1,,
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-a.ardous /aste Management Pie Chart-a.ardous /aste Management Pie Chart-a.ardous /aste Management Pie Chart-a.ardous /aste Management Pie Chart
4#trategic&$ased Environmental#trategic&$ased EnvironmentalResponsi ility !ccountingResponsi ility !ccounting
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End oEnd oChapter 01Chapter 01