成本!浪费隐的成本 P25.pptVIP

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成本!浪费隐的成本 P25

The Hidden Cost of Waste: A Driver For Cleaner Production The Cost of Waste The cost of waste is higher than most business managers assume The cost of waste goes beyond disposal costs Improved cost of waste information can be a powerful driver for implementing Cleaner Production in companies Environmental Costs Are Often Underestimated Research Findings: For every dollar of waste cost that companies actually measure, another 2 to 3 dollars of cost are” hidden” in the accounting records, or are not on the books at all Companies typically underestimate how much waste really costs them, sometimes by several orders of magnitude This applies even to big, well-managed companies Environmental Costs At A Refinery (As a percentage of operating costs, excluding crude oil input) Source: Green Ledgers: Case Studies in Corporate Environmental Accounting. World Resources Institute, May, 1995. The Cost of Waste Ink at the Southwire Company The cost of a drum of hazardous waste ink was estimated as $50 - the average disposal cost per drum Upon closer inspection, the true cost of waste was discovered to be $1300 per drum, including: $819 in lost raw materials (ink, thinner) $369 for corporate waste management activities $50 for disposal $47 for internal waste handling activities $16 to pay a hazardous waste tax The Cost of Waste at the PLS Company Small Group Exercise Case Study: The PLS Company A mid-sized manufacturer of food packaging materials Major manufacturing steps are Printing, Laminating, and Slitting Waste management includes incineration and wastewater treatment Cleaner Production has reduced volume of solid scrap and the annual cost of waste Exercise Instructions Break into small groups Review the written description and materials flow maps of PLS’ operations (10 minutes) Question - Brainstorm about the “Cost of Waste” for solid scrap from the printing step (15 minutes) Discuss your answers with the other small groups and the instructor (10 minutes) Three B

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