Activity-based Cost and Environmental Management
A Different Approach to the ISO 14000 Compliance

Demonstrates how environmental assessment and management can be performed based upon familiar principles: cost accounting and cost management. This book describes the basic concepts of Activity-Based Cost and Environmental Management, as well as how to make your own integrated Activity-Based Cost and Environmental Management implementations.

Among others, the book includes chapters on environmental management and Activity-Based Costing, as well as several real-life case studies from companies for which the authors implemented Activity-Based Cost and Environmental Management systems.

Preface. Acknowledgements. Glossary. Acronyms. 1:
Introduction. 1. The Environment and Mankind - What is the Problem?
2. The Economy and the Environment - What is the Problem?
3. The Environment - Why should Business Care? 4. What's
the Goal? 5. How Do We Get There? 6. Re-Linking the
Environment, Mankind, and the Economy - Our Approach. 7. The
Unique Features as We See Them. 8. Outline of this Book.
2:Environmental Management and Assessment. 1. A Classification
of Environmental Impact Reduction Approaches. 2. ISO 14000
Environmental Management Standards. 3. Life-Cycle Assessment.
4. Bringing Economic Aspects into Environmental Management.
5. Measuring Environmental Impact. 6. Measuring Impact
Using the Waste Index. 7. What's Next? 3:
Activity-Based Costing. 1. The ABC Concept. 2. From ABC to
ABM. 3. Implementing ABC - What can Go Wrong. 4. ABC
Adoption and Implementation. 5. What is Next? 4:
Activity-Based Cost and Environmental Management. 1.
Expanding ABC into the Environmental Domain. 2. Developing
Activity-Based Cost, Energy, and Waste Models - Specific Steps.
3. Issues Related to Resource Definition and Quantification.
4. More on Uncertainty Modeling and Simulation. 5. Some
More on Model Quality. 6. What is Next? 5: The WagonHo!
Case Study. 1. Description of WagonHo! 2. Developing an
Activity-Based Cost, Energy and Waste Model for WagonHo! 3.
Using the Model. 4. In Closing. 5. Acknowledgments. 6:
The Farstad Shipping Case Study. 1. History of this Case Study.
2. Supply Vessel Terminology. 3. Developing the
Activity-Based Cost, Energy and Waste Model for Farstad. 4.
Interpretation and Discussion of Results. 5. Analysis of
Biological Diversity Degradation and Human Health Risks. 6.
Activity-Based Mass Assessments. 7. Critical Evaluation and
Closure. 8. What is Next? 9. Acknowledgments. 7: The
Interface Case Study. 1. Purpose of this Case Study. 2.
Description of Interface. 3. Developing an Activity-Based Energy
and Waste Model for Interface. 4. Results for Interface Flooring
Systems. 5. Results in relation to the PLETSUS Program. 6.
What Can We Learn from the Results? 7. In Closing. 8.
Acknowledgments. 8: The Westnofa Industrier Case Study. 1.
Description of Westnofa Industrier. 2. Developing an
Activity-Based Energy and Waste Model for Westnofa. 3. Results
for Westnofa Industrier. 4. What Can We Learn from this Case?
5. The Effect on Westnofa. 6. In Closing. 7.
Acknowledgments. 9: Closure. 1. Activity-Based Cost and
Environmental Management - Cornerstones Revisited. 2.
Activity-Based Cost and Environmental Management in Perspective.
3. Activity-Based Cost and Environmental Management and
Industry. 4. The Benefits of Activity-Based Cost and
Environmental Management. 5. Change Management and Human
Behavior. 6. What Could be Improved? 7. Closing Words.
References. Appendix A. Index.