12 -1
Environment Cost
Management
CHAPTER
12 -2
Kondisi Lingkungan Saat ini
12 -3
Global Warming & Disaster
12 -4
Ecoefficiency pada dasarnya menyatakan bahwa organisasi
dapat menghasilkan lebih banyak barang dan jasa yang
bermanfaat sekaligus mengurangi dampak
lingkungan yang negatif, konsumsi sumber daya, dan
biaya.
The Benefits of Ecoefficiency
12 -5
Keuntungan dan sebab untuk meningkatkan efisiensi:
1) Pelanggan menuntut produk yang ramah lingkungan
12 -6
Keuntungan dan sebab untuk meningkatkan efisiensi :
1) Pelanggan menuntut produk yang ramah lingkungan
2) Karyawan lebih suka bekerja untuk lingkungan masing-masing perusahaan
12 -7
Causes and Incentives for Ecoefficiency
Causes and Incentives for Ecoefficiency
12 -8 Customer DemandFor Cleaner Products
Cost Reduction and Competitive Advantage
Lower Cost of Capital and Lower
Insurance
Innovations and New Opportunities
Better Employees and Greater Productivity
ECOEFFICENCY
Significant Special Benefits Leading to Improved Image
12 -9
Environmental Quality Cost Model
Biaya lingkungan adalah biaya yang dikeluarkan karena ada atau mungkin adanya kualitas lingkungan yang buruk.
Biaya lingkungan dapat diklasifikasikan dalam empat kategori: prevention costs, detection costs, internal failure costs, and external failure costs.
Biaya lingkungan dapat diklasifikasikan dalam empat kategori: prevention costs, detection costs, internal failure costs, and external failure costs.
12 -10
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
Classification of Environmental Costs by Activity
Prevention Activities
12 -11
Classification of Environmental Costs by Activity
Auditing environmental activities
Inspecting products and processes
Developing environmental performance measures
Testing for contamination
Verifying supplier environmental performance
Measuring contamination levels
Detection Activities
12 -12
Classification of Environmental Costs by Activity
Operating pollution control equipment
Treating and disposing of toxic waste
Maintaining pollution equipment
Licensing facilities for producing contaminants
Recycle scrap
Internal Failure Activities
12 -13
Classification of Environmental Costs by Activity
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
Using materials and energy inefficiently
Receiving medical care due to polluted air (S)
Losing employment because of contamination (S)
External Failure Activities
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Numade CorporationEnvironmental Cost Report
For the Year Ended December 31, 2004 Percentage ofEnvironmental Costs Operating Costs
Prevention costs:Training employees $ 60,000Designing products 180,000Selecting equipment 40,000 $280,000 1.40 %
Detection costs:Inspecting processes $240,000Developing measures 80,000 320,000 1.60
ContinuedContinued
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Internal failure costs:Operating pollution equipment $400,000Maintaining pollution equipment 200,000 $ 600,000 3.00%
External failure costs:Cleaning up lake $900,000Restoring land 500,000Incurring property damage claim 400,000 1,800,000 9.00
Totals $3,000,000 15.00%
Percentage ofEnvironmental Costs Operating Costs
12 -16
Environmental benefits:
Cost reductions, contaminants $ 300,000
Cost reductions, hazardous waste disposal400,000
Recycling income 200,000
Energy conservation cost savings 100,000
Packaging cost reductions 150,000
Total environmental benefits $1,150,000
Numade CorporationEnvironmental Financial Statement
For the Year Ended December 31, 2004
ContinuedContinued
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Numade CorporationEnvironmental Financial Statement
For the Year Ended December 31, 2004Environmental costs:
Prevention costs $ 280,000
Detection costs 320,000
Internal failure costs600,000
External failure costs 100,000
Packaging cost reductions 1,800,000
Total environmental costs $1,150,000
12 -18
Environment Product Costs
Biaya lingkungan dari proses membuat, memasarkan, dan
mengirimkan produk dan biaya lingkungan setelah pembelian
yang disebabkan oleh penggunaan dan pembuangan
dari produk adalah contoh environmental product costs.
12 -19
Full environmental costing adalah
pembebanan seluruh environmental costs, baik private maupun societal, ke produk.
Full environmental costing adalah
pembebanan seluruh environmental costs, baik private maupun societal, ke produk.
12 -20
Full private costing is the assignment of
only private cost to individual
products.
Full private costing is the assignment of
only private cost to individual
products.
Private costing mungkin merupakan titik awal yang baik bagi banyak perusahaan.
Private costs dapat diberikan dengan menggunakan data yang dibuat dalam perusahaan..
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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
ABC Environmental CostingABC Environmental Costing
Activities Cleanser A Cleanser B
12 -22
Product stewardship adalah praktek perancangan, manufaktur,
pemeliharaan, dan daur ulang produk untuk
meminimalkan dampak lingkungan yang
merugikan.
12 -23
Life-cycle assessment mengidentifikasi dampak lingkungan suatu produk melalui siklus hidup, dan
kemudian mencari peluang untuk
mendapatkan perbaikan lingkungan.
12 -24
Life-cycle cost assessment
memberikan biaya dan manfaat bagi konsekuensi dan
perbaikan lingkungan.
12 -25
RawMaterials
Packaging
Disposal (Pembuangan)
Recycling (Daur Ulang)
Controlledby Supplier
Controlled byManufacturer
Production
Controlled by Customer
ProductUse and
Maintenance
Product-Life Cycle Stages
Product-Life Cycle Stages
12 -26
Inventory analysis
Impact analysis
Improvement analysis
Assessment Stages
12 -27
Inventory analysis menentukan jenis dan jumlah input bahan dan energi yang dibutuhkan dan pelepasan residu yang dihasilkan dalam bentuk padat, cair dan gas ke lingkungan.
Inventory Analysis
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Materials usage per cup:
Wood and bark (g) 33.0 0.0
Petroleum (g) 4.1 3.2
Finished weight (g) 10.0 11.5
Utilities per mg of material:
Steam (kg) 9,000-12,000 5,000
Power (GJ) 3.5 0.4-0.6
Cooling water (m3) 50 154
Water effluent per mg of material:
Volume (m3) 50-190 0.5-2.0
Suspended solids (kg) 35-60 trace
BOD (kg) 30-50 0.07
Organochlorides (kg) 5-7 0
Metal salts (kg) 1-20 20
PAPER CUP POLYFORM CUP
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Air Emissions per mg of material:
Chlorine (kg) 0.5 0
Sulfides (kg) 2.0 0
Particulates (kg) 5-15 0.1
Pentane (kg) 0 35-50
Recycle potential:
Primary user Possible Easy
After use Low High
Ultimate disposal:
Heat recovery (Mj/kg) 20 40
Mass to landfill (g) 10.1 11.5
Biodegradable Yes No
PAPER CUP POLYFORM CUP
12 -30
PAPER CUP POLYFORM CUP
Material usage $0.010 $0.004
Utilities 0.012 0.003
Contaminant-relatedresources 0.008 0.005
Total private costs $0.030 $0.012
Recycling benefits(societal) -0.001 -0.004
Environmental cost per unit $0.029 $0.008
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Impact analysis menilai dampak lingkungan dari persaingan dan memberikan peringkat relatif atas dampaknya.
Impact Analysis
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Improvement analysis memiliki tujuan mengurangi dampak lingkungan yang diungkapkan oleh inventory step dan impact step.
Improvement Analysis
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Lima tujuan inti :
Minimalkan penggunaan bahan mentah
Meminimalkan penggunaan bahan berbahaya
Minimalkan kebutuhan energi untuk produksi dan penggunaan produk
Meminimalkan pelepasan residu padat, cair, dan gas
Memaksimalkan kesempatan untuk mendaur ulang
Environmental PerspectiveEnvironmental Perspective
12 -34
Inspecting processes $ 200,000 $ 240,000
Operating pollution equipment 350,000400,000
Maintaining pollution equipment 200,000200,000
Cleaning up water pollution 700,000 900,000
Property damage claim 300,000 400,000
Totals $1,750,000 $2,140,000
NONVALUE-ADDED YEARENVIRONMENTAL ACTIVITY 2004 2003
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Environmental Cost Trend Graph
1 2 3 4 5 6 7 8
Environmental Costs/Sales
Periods
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0
20
40
60
80
100
2001 2002 2003 2004
Pounds emitted
Bar Graph for Trend Analysis
CFC Emissions
12 -37
Hazardous Waste Pie Chart
Incinerated
Deep-well injected
LandfilledRecycledTreated
Incinerated 35.0%
Deep-well injected 20.0%
Landfilled 25.0%
Recycled 5.0%
Treated 15.0%
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The EndThe End
Chapter Twelve
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