How to perform an environmental management cost assessment in one day
How to perform an environmental management cost assessment in one day
复制标题
DOI：
10.1016/j.jclepro.2005.08.005
复制
发表时间：
2006
影响因子：
11.1
通讯作者：
C. Jasch
中科院分区：
文献类型：
--
作者：
C. Jasch
本文提供了环境会计和环境管理会计的基础上，为联合国可持续发展司联合国可持续发展/德萨部制定的方法的定义。它提出了评估公司环境成本以及材料流（包括能源和水）及其成本的基本框架。该文件是根据在公司讲习班和案例研究中应用联合国可持续发展环境管理框架的经验编写的，主要是在奥地利。它特别描述了如何检查不同信息系统中的数据一致性，如帐户列表，库存管理，生产计划和工艺工程。从不同的信息系统获取数据的常见障碍进行了描述，并提出了解决方案，以提高数据的一致性在一个组织。它提供了一个详细的例子，说明如何使用为协助应用联合国旱地可持续发展环境管理办法而开发的excel工具对一家啤酒厂进行评估。
The article provides definitions for environmental accounting and environmental management accounting based on the approach developed for the United Nations Division of Sustainable Development UN DSD/DESA. It presents the basic framework for assessing corporate environmental costs as well as materials flows (including energy and water) and their costs. The paper is based on experiences from applying the UN DSD EMA framework in company workshops and case studies mainly in Austria. It especially describes how to check for data consistency within different information systems, like the list of accounts, stock management, production planning and process engineering. Common hurdles for obtaining data from different information systems are described and solutions for improved consistency of data in an organization are presented. It provides a detailed example of an assessment in a brewery in the excel tool developed to assist in the application of the UN DSD EMA approach.