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Titlebook: Environmental and Material Flow Cost Accounting; Principles and Proce Christine Jasch Book 2009 Springer Science+Business Media B.V. 2009 D

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发表于 2025-3-25 06:33:12 | 显示全部楼层
Alexander Borgerding,Gunnar Schomakere basis for EMA assessments. Inputs are any energy, water or other materials that enter an organization. Materials Inputs comprise raw and auxiliary materials, packaging materials, merchandise, operating materials, water and energy.
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G. Debrun,P. Lacour,J. P. Caronbed. In addition the chapter discusses requirements and system boundaries for indicator systems and specifically addresses the problem of finding meaningful denominators for performance indicators. The chapter concludes with a case study from the brewery in Murau which calculates savings based on their environmental performance indicator system.
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https://doi.org/10.1007/978-3-7091-6697-0ovide the necessary data for investment appraisal, actually three categories of environmentally relevant equipment should be distinguished:.The different approaches of IFAC, UN DSD and UNIDO in opposition to SEEA and CEPA regarding the inclusion of cleaner technologies and integrated prevention are highlighted.
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https://doi.org/10.1007/978-3-319-01830-0ries to analyze, why companies have been so slow in adopting EMA and MFCA since there is little merit in two separate information systems in an organization, one for financial and cost accounting, the other for process technicians, if “in principle“ they should be the same, following the material flows through the company.
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The Input Side of the Material Flow Balance,e basis for EMA assessments. Inputs are any energy, water or other materials that enter an organization. Materials Inputs comprise raw and auxiliary materials, packaging materials, merchandise, operating materials, water and energy.
发表于 2025-3-26 10:03:04 | 显示全部楼层
The Output Side of the Material Flow Balance,r packaging. Non-Product Outputs comprise solid waste, wastewater and air emissions. Any Output that is not a Product Output is by definition a Non-Product Output (NPO) and comprises waste and emissions in solid, liquid and gaseous form.
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