environment cost management

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Environment Cost

Management

CHAPTER

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Kondisi Lingkungan Saat ini

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Global Warming & Disaster

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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

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Keuntungan dan sebab untuk meningkatkan efisiensi:

1) Pelanggan menuntut produk yang ramah lingkungan

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Keuntungan dan sebab untuk meningkatkan efisiensi :

1) Pelanggan menuntut produk yang ramah lingkungan

2) Karyawan lebih suka bekerja untuk lingkungan masing-masing perusahaan

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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

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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.

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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

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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

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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

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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

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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

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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.

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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.

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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

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Product stewardship adalah praktek perancangan, manufaktur,

pemeliharaan, dan daur ulang produk untuk

meminimalkan dampak lingkungan yang

merugikan.

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Life-cycle assessment mengidentifikasi dampak lingkungan suatu produk melalui siklus hidup, dan

kemudian mencari peluang untuk

mendapatkan perbaikan lingkungan.

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Life-cycle cost assessment

memberikan biaya dan manfaat bagi konsekuensi dan

perbaikan lingkungan.

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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

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Inventory analysis

Impact analysis

Improvement analysis

Assessment Stages

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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

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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

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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

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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