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Cost Management

ACCOUNTING AND CONTROL

HANSEN & MOWEN

16-1

Environmental Costs:
Measurement and Control

16

16-2

Defining, Measuring, and Controlling


Environmental Costs

Ecoefficiency essentially
maintains that organizations
can produce more useful
goods and services while
simultaneously reducing
negative environmental
impacts, resource
consumption, and costs.

16-3

Defining, Measuring, and Controlling


Environmental Costs

The
The Ecoefficiency
Ecoefficiency Paradigm
Paradigm
(1) Reduce the consumption of
resources
(2) Reduce the environmental impact
(3) Increase product value
(4) Reduce environmental liability

16-4

Defining, Measuring, and Controlling


Environmental Costs

Ecoefficiency
EcoefficiencyRelationships
Relationships

continued

16-5

Defining, Measuring, and Controlling


Environmental Costs

Ecoefficiency
EcoefficiencyRelationships
Relationships
continued

16-6

Defining, Measuring, and Controlling


Environmental Costs

Environmental costs are costs that are incurred


because poor environmental quality exists or may
exist.
Environmental costs
can be classified in
four categories:
prevention costs,
detection costs,
internal failure costs,
and external failure
costs.

16-7

Defining, Measuring, and Controlling


Environmental Costs

Classification
Classificationof
ofEnvironmental
EnvironmentalCosts
Costsby
byActivity
Activity
Prevention Activities
Evaluating and selecting suppliers
Evaluating and selecting pollution
control equipment
Designing processes
Designing products
Carrying out environmental studies
Auditing environmental risks
Developing environmental management
systems
Recycling products
Obtaining ISO 14001 certification

16-8

Defining, Measuring, and Controlling


Environmental Costs

Classification
Classificationof
ofEnvironmental
EnvironmentalCosts
Costsby
byActivity
Activity
Detection Activities
Auditing environmental activities
Inspecting products and processes
Developing environmental performance
measures
Testing for contamination
Verifying supplier environmental
performance
Measuring contamination levels

16-9

Defining, Measuring, and Controlling


Environmental Costs

Classification
Classificationof
ofEnvironmental
EnvironmentalCosts
Costsby
byActivity
Activity
Internal Failure Activities
Operating pollution control equipment
Treating and disposing of toxic waste
Maintaining pollution equipment
Licensing facilities for producing
contaminants
Recycling scrap

16-

Defining, Measuring, and Controlling


Environmental Costs

Classification
Classificationof
ofEnvironmental
EnvironmentalCosts
Costsby
byActivity
Activity
External Failure Activities
Cleaning up a polluted lake
Cleaning up oil spills
Cleaning up contaminated soil
Settling personal injury claims
(environmentally related)
Restoring land to natural state
Losing sales due to poor environmental
reputation
continued

16-

Defining, Measuring, and Controlling


Environmental Costs
Classification
Classificationof
ofEnvironmental
EnvironmentalCosts
Costsby
byActivity
Activity
External Failure Activities
Receiving medical care due to polluted
air
Losing employment because of
contamination
Losing a lake for recreational use
Damaging ecosystems from solid waste
disposal

Societal
costs

16-

Defining, Measuring, and Controlling


Environmental Costs

Environmental
EnvironmentalCost
CostReport
Report

16-

Defining, Measuring, and Controlling


Environmental Costs

Relative
RelativeDistribution:
Distribution: Environmental
EnvironmentalCosts
Costs

16-

Defining, Measuring, and Controlling


Environmental Costs

Environmental
EnvironmentalFinancial
FinancialStatement
Statement

continued

16-

Defining, Measuring, and Controlling


Environmental Costs

Environmental
EnvironmentalFinancial
FinancialStatement
Statement

16-

Environmental Costing

Unit-Based Environmental Cost Assignments


Environmental costs are separated into a cost
pool
Costs are assigned to individual products using
unit-level drivers
Best for a homogeneous product setting

16-

Environmental Costing

ABC
ABCEnvironmental
EnvironmentalCosting
Costing

16-

Life-Cycle Cost Assessment

Life cycle assessment


identifies the environmental
consequences of a product
through its entire life cycle and
then searches for
opportunities to obtain
environmental improvements.

16-

Life-Cycle Cost Assessment

Raw
Raw
Materials
Materials

Controlled by Supplier

Product-Life
Product-Life
Cycle
Cycle Stages
Stages

Production
Production
Controlled by
Manufacturer
Packaging
Packaging

Recycling
Recycling

ProductUse
Use
Product
and
and
Maintenance
Maintenance
Controlled by Customer

Disposal
Disposal

16-

Life-Cycle Cost Assessment

Assessment Stages
(1)

Inventory analysis

(2)

Impact analysis

(3)

Improvement analysis

16-

Life-Cycle Cost Assessment

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.

16-

Life-Cycle Cost Assessment

Inventory
InventoryAnalysis
Analysis

continued

16-

Life-Cycle Cost Assessment

Inventory
InventoryAnalysis
Analysis

16-

Life-Cycle Cost Assessment

Impact analysis
assesses the
environmental effects of
competing designs and
provides a relative
ranking of those effects.

16-

Life-Cycle Cost Assessment

Cost assessment
determines the financial
consequences of the
environmental impacts
identified in the inventory
and improvement steps
of life-cycle assessment.

16-

Life-Cycle Cost Assessment

Improvement analysis has


the objective of reducing the
environmental impacts
revealed by the inventory
and impact steps.

16-

Strategic-Based Environmental
Responsibility Accounting

Five core objectives for the environmental


perspectives:
1) Minimize hazardous materials
2) Minimize raw or virgin materials
3) Minimize energy requirements
4) Minimize the release of residues
5) Maximize opportunities to recycle

16-

Strategic-Based Environmental
Responsibility Accounting

Objectives
Objectivesand
andMeasures:
Measures: Environmental
EnvironmentalPerspective
Perspective

16-

Strategic-Based Environmental
Responsibility Accounting

Non-Value-Added
Non-Value-AddedCost
CostTrends:
Trends: Environmental
EnvironmentalCosts
Costs

16-

Strategic-Based Environmental
Responsibility Accounting

Environmental
EnvironmentalCost
CostTrend
TrendGraph
Graph

16-

Strategic-Based Environmental
Responsibility Accounting

Bar
BarGraph
Graphfor
forTrend
TrendAnalysis
Analysis
CFC Emissions
100
80
60

40

20
0

2004
Pounds emitted

2005

2006

2007
16-

Strategic-Based Environmental
Responsibility Accounting

Hazardous
HazardousWaste
WasteManagement
ManagementPie
PieChart
Chart

16-

End of
Chapter 16

16-