Beruflich Dokumente
Kultur Dokumente
CHAPTER
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Objectives
1. Discuss the importance of measuring After studying this environment costs. you should chapter, 2. Explain how environmental costs are be able to: assigned to products and processes. 3. Describe the life-cycle cost assessment model. 4. Compare and contrast activity- and strategicbased environmental control.
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Customer Demand For Cleaner Products Cost Reduction and Competitive Advantage Better Employees and Greater Productivity
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ECOEFFICENCY
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Numade Corporation Environmental Cost Report For the Year Ended December 31, 2004
Environmental Costs Prevention costs: Training employees Designing products Selecting equipment Detection costs: Inspecting processes Developing measures $ 60,000 180,000 40,000 $240,000 80,000 Percentage of Operating Costs
$280,000
1.40%
320,000
1.60
Continued
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Environmental Costs Internal failure costs: Operating pollution equipment Maintaining pollution equipment External failure costs: Cleaning up lake Restoring land Incurring property damage claim Totals
400,000
1,800,000 $3,000,000
9.00 15.00%
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Numade Corporation Environmental Financial Statement For the Year Ended December 31, 2004
Environmental benefits: Cost reductions, contaminants Cost reductions, hazardous waste disposal Recycling income Energy conservation cost savings Packaging cost reductions Total environmental benefits
Continued
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Numade Corporation Environmental Financial Statement For the Year Ended December 31, 2004
Environmental costs:
Prevention costs
Detection costs Internal failure costs External failure costs Packaging cost reductions Total environmental costs
$ 280,000
320,000 600,000 100,000 1,800,000 $1,150,000
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Full environmental costing is the assignment of all environmental costs, both private and societal, to products.
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Full private costing is the assignment of only private cost to individual products.
Private costing is probably a good starting point for many firms. Private costs can be assigned using data created inside the firm.
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Cleanser A Cleanser B
$0.20 $ 0.05
0.10
0.25 0.05 0.00
0.10
0.15 1.00 0.50
0.10
0.08 $0.78 9.02 $9.80 100,000
1.75
0.25 $ 3.80 16.20 $20.00 100,000
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Product stewardship is the practice of designing, manufacturing, maintaining, and recycling products to minimize adverse environmental impacts.
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Life-cycle assessment identifies the environmental consequences of a product through its entire life cycle, and then searches for opportunities to obtain environmental improvements.
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Life-cycle cost assessment assigns costs and benefits to the environmental consequences and improvements.
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Raw Materials
Controlled by Supplier
Production
Controlled by Manufacturer
Packaging
Recycling
Disposal
Controlled by Customer
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Assessment Stages
Inventory analysis
Impact analysis Improvement
analysis
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Inventory Analysis
Inventory analysis specifies the types and quantities of materials and energy inputs needed and the resulting environmental releases in the form of solid, liquid, and gaseous residues.
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PAPER CUP
Materials usage per cup: Wood and bark (g) Petroleum (g) 33.0 4.1
POLYFORM CUP
0.0 3.2
10.0
9,000-12,000 3.5 50 50-190 35-60 30-50 5-7 1-20
11.5
5,000 0.4-0.6 154 0.5-2.0 trace 0.07 0 20
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PAPER CUP
Air Emissions per mg of material: Chlorine (kg) Sulfides (kg) Particulates (kg) Pentane (kg) Recycle potential: 0.5 2.0 5-15 0
POLYFORM CUP
0 0 0.1 35-50
Primary user
After use Ultimate disposal: Heat recovery (Mj/kg)
Possible
Low 20
Easy
High 40
10.1
Yes
11.5
No
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PAPER CUP
POLYFORM CUP
Material usage
$0.010
$0.004
Utilities
Contaminant-related resources
0.012
0.008
0.003
0.005
$0.030
-0.001
$0.012
-0.004 $0.008
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Impact Analysis
Impact analysis assesses the environmental effects of competing designs and provides a relative ranking of those effects.
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Improvement Analysis
Improvement analysis has the objective of reducing the environmental impacts revealed by the inventory and impact steps.
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Environmental Perspective
Five core objectives for the environmental perspectives: Minimize the use of raw or virgin materials Minimize the use of hazardous materials
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NONVALUE-ADDED ENVIRONMENTAL ACTIVITY Inspecting processes Operating pollution equipment Maintaining pollution equipment Cleaning up water pollution Property damage claim Totals
YEAR 2004 $ 200,000 350,000 200,000 700,000 300,000 $1,750,000 2003 $ 240,000 400,000 200,000 900,000 400,000 $2,140,000
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Periods
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Recycled 5.0%
Landfilled 25.0%
Deep-well injected 20.0%
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Chapter Twelve
The End
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