MARC Record from marc_nuls

LEADER: 10498cam 22003374a 4500
001 9922489670001661
005 20161129161223.0
008 000926s2001 maua b 001 0 eng
010 $a 00049331
020 $a0792372476 (alk. paper)
035 $a(CSdNU)u92698-01national_inst
035 $a(Sirsi) l00049331
035 $a(Sirsi) l00049331
035 $a(Sirsi) 01-AAL-3898
035 $a 00049331
040 $aDLC$cDLC$dDLC$dOrPss
042 $apcc
050 00 $aHD 30.255$bE477 2001
100 1 $aEmblemsvag, Jan.
245 10 $aActivity-based cost and environmental management :$ba different approach to ISO 14000 compliance /$cJan Emblemsvag and Bert Bras.
260 $aBoston :$bKluwer Academic Publishers,$cc2001.
300 $axx, 317 p. :$bill.$c24 cm.
504 $aIncludes bibliographical references (p. [303]-312) and index.
505 0 $aThe Environment and Mankind - What's the Problem? -- The Economy and The Environment - What's the Problem? -- The Environment - Why should Business Care? -- How do we get there? -- Re-Linking The Environment, Mankind, and the Economy - Our Approach -- Start From Cost Management -- Account for Energy Consumption and Waste Generation, as Well as Monetary Costs -- Perform Environmental Accounting and Management Along The Value-Chain -- Measure Waste Using the Waste Index -- The Unique Features as we see them -- An Activity-Based Versus a Conventional Framework -- Integration of Economic and Environmental Impact -- Different Environmental Impact Indicators -- Inclusion of Uncertainty -- Environmental Management and Assessment -- A Classification of Environmental Impact Reduction Approaches -- Approaches Focusing on Specific Life-Cycle Stages -- Approaches Focusing on a Complete Life-Cycle -- Approaches Going Beyond Single Product Life-Cycles -- The Natural Step -- ISO 14000 Environmental Management Standards -- Life-Cycle Assessment -- Goal and Scope Definition -- Inventory Analysis -- Impact Assessment -- Interpretation -- Bringing Economic Aspects into Environmental Management -- Environmental Accounting -- Exergy Costing -- Emergy Analysis -- Measuring Environmental Impact -- ISO 14031-Environmental Performance Evaluation -- Sustainability Indicators -- Macro Level Indicators -- Global Warming Potential -- Chemical Indicators -- Biological Indicators -- Mass-and Energy-Balance Indicators -- Measuring Impact Using the Waste Index -- Basic Assumption-Measure Impact Relative to Nature -- Calculating the Waste Index -- Strengths and Weaknesses -- Comparing the Waste Index with Global Warming Potential -- Comparing the Waste Index with EPS and Eco-Indicator 95 -- Biological Diversity Degradation and Human Health Risks Issues -- Answers to Frequently Asked Questions about the Waste Index -- Activity-Based Costing -- The ABC Concept -- The Problem with Traditional Cost Accounting -- Activity-Based Costing -- ABC versus Traditional Costing-An Example -- Another Example-The Hidden Costs of Pollution -- Summarizing the ABC Approach -- From ABC to ABM -- What is ABM? -- Managing Processes versus Managing Costs -- Cost Drivers versus Activity Drivers -- Cost Reduction in ABM -- ABM and Total Quality Management -- Implementing ABC-What can go Wrong -- ABC Adoption and Implementation -- ABC Adoption -- ABC Implementation -- Activity-Based Cost and Environmental Management -- Expanding ABC Into the Environmental Domain -- Expanding ABC with Environmental Dimensions-Basic Concepts -- Choosing the Environmental Dimensions -- The Energy and Waste Content of Resources -- Tracing Energy and Waste from Resources to Activities to Objects -- The Result: Activity-Based Cost, Energy, and Waste Assessments -- Activity-Based Cost, Energy, and Waste Management -- Developing Activity-Based Cost, Energy, and Waste Models-Specific Steps -- Step 1-Identify the Assessment Objects -- Step 2-Create an Activity Hierarchy and Network -- Step 3-Identify and Quantify the Resources -- Step 4-Identify and Quantify the Resource Drivers and Activity Drivers and their Intensities -- Step 5-Identify the Relationships between Activity Drivers and Design Changes -- Step 6-Model the Uncertainty -- Step 7-Find/Compute the Cost, Energy Consumption and Waste Generation of the Activities -- Step 8-Find/Compute the Cost, Energy Consumption and Waste Generation of the Objects -- Step 9-Perform Sensitivity and Other Numerical Analyses -- Step 10-Interpret the Results and Iterate if necessary -- Issues Related to Resource Definition and Quantification -- The Role of the General Ledger -- Renewable Energy also has Embodied Energy and Waste -- Indirect Energy Consumption, Waste Generation and Environmental Return on Investments -- Depreciating Energy Content, Waste Content, and other Environmental Impacts -- Waste of Capacity -- More on Uncertainty Modeling and Simulation -- Uncertainty Distributions -- Why Monte Carlo Methods? -- Some More on Model Quality -- What is Next? -- The WagonHo! Case Study -- Description of WagonHo! -- The Organization -- The Products -- The Production Facility -- Developing an Activity-Based Cost, Energy and Waste model for WagonHo! -- Step 1-Identify the Assessment Objects -- Step 2-Create an Activity Hierarchy and Network -- Step 3-Identify and Quantify the Resources -- Step 4-Identify and Quantify the Resource Drivers and Activity Drivers and their Intensities -- Step 5-Identify the Relationships between Activity Drivers and Design Changes -- Step 6-Model the Uncertainty -- Step 7-Find/Compute the Cost, Energy Consumption and Waste Generation of the Activities -- Step 8-Find/Compute the Cost, Energy Consumption and Waste Generation of the Objects -- Step 9-Perform Sensitivity and Other Numerical Anal yses -- Using the model -- Basic Economic Results and a New Strategy -- Energy Consumption Results -- Waste Generation Results -- Critical Evaluation of the Activity-Based Approach -- The Farstad Shipping Case Study -- History of this Case Study -- Supply Vessel Terminology -- Developing the Activity-Based Cost, Energy and Waste Model for Farstad -- Step 1-Identify the Assessment Objects -- Step 2-Create an Activity Hierarchy and Network -- Step 3-Identify and Quantify the Resources -- Step 4-Identify and Quantify the Resource Drivers and Activity Drivers and their Intensities -- Step 5-Identify the Relationships between Activity Drivers and Design Changes -- Step 6-Model the Uncertainty -- Step 7-Find/Compute the Cost, Energy Consumption and Waste Generation of the Activites -- Step 8-Find/Compute the Cost, Energy Consumption and Waste Generation of the Objects -- Step 9-Perform Sensitivity and Other Numerical Analyses -- Step 10-Interpret the Results and Iterate if necessary -- Interpretation & discussion of Results -- Cost Results -- Energy Results -- Waste Results -- Identifying Win-Win Situations -- Analysis of Biological Diversity Degradation and Human Health Risks -- Activity-Based Mass Assessments -- Using Mass as an Environmental Indictor -- Using Input Mass -- Using Output Mass -- Mass as a Measure-Pros and Cons Revisited -- Using Environmental Indicators as Measures -- Critical Evaluation and Closure -- The Interface Case Study -- Purpose of This Case Study -- Description of Interface -- Company Overview -- Facilities -- Product Line Overview -- Developing an Activity-Based Energy and Waste model for Interface -- Step 1-Identify the Assessment Objects -- Step 2-Create an Activity Hierarchy and Network -- Step 3-Identify and Quantify the Resources -- Step 4-Identify and Quantify the Resource and Activity Drivers and their Intensities -- Step 5-Identify the Relationships between Activity Drivers and Design Changes -- Step 6-Model the Uncertainty -- Steps 7, 8 and 9-Find/Compute the Cost, Energy Consumption and Waste Generation of Activities and Objects, and Perform Sensitivity and Other Analyses -- Step 10-Interpret the Results and Iterate if Necessary -- Results for Interface Flooring Systems -- Energy Consumption Results -- Waste Generation Results -- Results in Relation to the PLETSUS Program -- What can we learn from the Results? -- In Closing -- The Westnofa Industrier Case Study -- Description of Westnofa Industrier -- Company Overview -- Organization -- Facilities -- Product Overview -- EMAS Certification -- What Did Management Want? -- Developing an Activity-Based Energy and Waste model for Westnofa -- Step 1-Identify the Assessment Objects -- Step 2-Create an Activity Hierarchy and Network -- Step 3-Identify the Resources -- Step 4-Identify and Quantify the Resource and Activity Drivers and their Intensities -- Step 5-Identify the Relationships between Activity Drivers and Design Changes -- Step 6-Model the Uncertainty -- Steps 7, 8 and 9-Find/Compute the Cost, Energy Consumption and Waste Generation of Activities and Objects, and Perform Sensitivity and Other Analyses -- Step 10-Interpret the Results and Iterate if Necessary -- Results for Westnofa Industrier -- Economic Results and Discussion -- Energy Consumption Results and Discussion -- Waste Generation Results and Discussion -- 5000 Frame Bed Sub-Modeling Results and Discussion -- What can we learn from this Case? -- The Effect on Westnofa -- Closure -- Activity-Based Cost and Environmental Management-Cornerstones Revisited -- Activity-Based Costing and Management -- Expansion of ABC with Environmental Measures -- Measuring Impact by Benchmarking Nature -- Explicit Inclusion of Uncertainty -- Activity-Based Cost and Environmental Management in Perspective -- ABCEM-Critical Evaluation -- ABCEM and conventional ABC/ABM -- ABCEM and ISO 14000 -- ABCEM and Continuous Improvement -- Activity-Based Cost and Environmental Management and Industry -- ABCEM Applications -- Industry Feedback -- The Reason 'Why' -- The Benefits of Activity-Based Cost and Environmental Management -- Integration of Economics and Environmental Impact -- Comparability -- Inclusion of Indirect/Overhead Impact -- Improved Tracing -- Change Management and Human Behavior -- What could be Improved? -- Some Specific ABCEM Improvements -- Energy and Waste Accounting -- Changing the Role of Marketing.
650 0 $aIndustrial management$xEnvironmental aspects.
650 0 $aEnvironmental management.
650 0 $aCost accounting.
650 0 $aDecision making.
700 1 $aBras, Bert.
948 $a05/09/2001$b05/25/2001
999 $aHD 30.255 E477 2001$wLC$c1$i31786101429923$d3/4/2004$f3/4/2004$g1 $lCIRCSTACKS$mNULS$rY$sY$tBOOK$u5/25/2001