《Management Accounting 7th管理会计 Don R.Hansen》ch12.pptVIP

Chapter 1 - Ecoefficiency essentially maintains that organizations can produce more useful goods and services while simultaneously reducing negative environmental impacts, resource consumption, and costs. Environmental Quality Cost Model Environmental costs are costs that are incurred because poor environmental quality exists or may exist. 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 Environmental benefits: Cost reductions, contaminants $ 300,000 Cost reductions, hazardous waste disposal 400,000 Recycling income 200,000 Energy conservation cost savings 100,000 Packaging cost reductions 150,000 Total environmental benefits $1,150,000 Environment Product Costs The environmental costs of processes that produce, market, and deliver products and the environmental postpurchase costs caused by the use and disposal of the products are examples of environmental product costs. Evaluate and select suppliers $0.20 $ 0.05 Design processes (to reduce pollution) 0.10 0.10 Inspect processes (for pollution problems) 0.25 0.15 Capture and treat chlorofluorocarbons 0.05 1.00 Maintain environmental equipment 0.00 0.50 Toxic waste disposal 0.10 1.75 Excessive materials usage 0.08 0.25 Environmental cost per unit $0.78 $ 3.80 Other manufacturing costs (nonenvironmental) 9.02 16.20 Unit cost $9.80 $20.00 Units produced 100,000 100,000 Product stewardship is the practice of designing, manufacturing, maintaining, and recycling products to minimize adverse environmental impacts. Life-cycle cost assessment assigns costs and benefits to the environmental consequences and improvements. Inventory analysis Impact analysis Improvement analysis Inventory analysis specifies the types and quantities of materials and energy i