Environmental and Material Flow Cost Accounting Principles and Procedures [Hardcover]

Recognizing the increasing importance of environmental issues, energy prices, material availability and efficiency and the difficulty of adequately managing these issues in traditional accounting systems, several companies all over the world have started implementing Environmental and Material Flow Cost Accounting (EMA and MFCA).

Environmental and Material Flow Costs Accounting explains and updates the approach developed for the United Nations Department of Economic and Social Affairs (DSD/UNDESA) and the International Federation of Accountants (IFAC) and in addition includes experiences of several case studies and recent developments regarding EMA and MFCA in national statistics and ISO standardization.

This guide details for companies and organizations how to install an environment and material flow-related information system that jibes with their current accounting system. It includes several case studies and offers specific recommendations.

Recognizing the increasing importance of environmental issues, energy prices, material availability and efficiency and the difficulty of adequately managing these issues in traditional accounting systems, several companies all over the world have started implementing Environmental and Material Flow Cost Accounting (EMA and MFCA).

Environmental and Material Flow Costs Accounting explains and updates the approach developed for the United Nations Department of Economic and Social Affairs (DSD/UNDESA) and the International Federation of Accountants (IFAC) and in addition includes experiences of several case studies and recent developments regarding EMA and MFCA in national statistics and ISO standardization.

Foreword.
Executive Summary.
1. What is EMA and why is it relevant?
1.1 The issues behind EMA. 1.2. Challenges for current accounting practices. 1.2.1 Communicatl³!