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12 -1 Environment Cost Management CHAPTER. 12 -2 Kondisi Lingkungan Saat ini.

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Presentasi berjudul: "12 -1 Environment Cost Management CHAPTER. 12 -2 Kondisi Lingkungan Saat ini."— Transcript presentasi:

1 12 -1 Environment Cost Management CHAPTER

2 12 -2 Kondisi Lingkungan Saat ini

3 12 -3 Global Warming & Disaster

4 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

5 12 -5 Keuntungan dan sebab untuk meningkatkan efisiensi: 1) Pelanggan menuntut produk yang ramah lingkungan

6 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

7 12 -7 Causes and Incentives for Ecoefficiency

8 12 -8 Customer Demand For 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

9 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.

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 certification Classification of Environmental Costs by Activity Prevention Activities Prevention Activities

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 Detection Activities

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 Internal Failure Activities

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 External Failure Activities

14 Numade Corporation Environmental Cost Report For the Year Ended December 31, 2004 Percentage of Environmental Costs Operating Costs Prevention costs: Training employees$ 60,000 Designing products180,000 Selecting equipment 40,000$280, % Detection costs: Inspecting processes$240,000 Developing measures 80,000320, ContinuedContinued

15 Internal failure costs: Operating pollution equipment$400,000 Maintaining pollution equipment 200,000$ 600, % External failure costs: Cleaning up lake$900,000 Restoring land500,000 Incurring property damage claim 400,000 1,800, Totals$3,000, % Percentage of Environmental Costs Operating Costs

16 Environmental benefits: Cost reductions, contaminants$ 300,000 Cost reductions, hazardous waste disposal400,000 Recycling income200,000 Energy conservation cost savings100,000 Packaging cost reductions 150,000 Total environmental benefits$1,150,000 Numade Corporation Environmental Financial Statement For the Year Ended December 31, 2004 ContinuedContinued

17 Numade Corporation Environmental Financial Statement For the Year Ended December 31, 2004 Environmental costs: Prevention costs$ 280,000 Detection costs320,000 Internal failure costs600,000 External failure costs100,000 Packaging cost reductions 1,800,000 Total environmental costs$1,150,000

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.

19 Full environmental costing adalah pembebanan seluruh environmental costs, baik private maupun societal, ke produk.

20 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..

21 Evaluate and select suppliers$0.20$ 0.05 Design processes (to reduce pollution) Inspect processes (for pollution problems) Capture and treat chlorofluorocarbons Maintain environmental equipment Toxic waste disposal Excessive materials usage Environmental cost per unit$0.78$ 3.80 Other manufacturing costs (nonenvironmental) Unit cost$9.80$20.00 Units produced100,000100,000 ABC Environmental Costing Activities Cleanser A Cleanser B

22 Product stewardship adalah praktek perancangan, manufaktur, pemeliharaan, dan daur ulang produk untuk meminimalkan dampak lingkungan yang merugikan.

23 Life-cycle assessment mengidentifikasi dampak lingkungan suatu produk melalui siklus hidup, dan kemudian mencari peluang untuk mendapatkan perbaikan lingkungan.

24 Life-cycle cost assessment memberikan biaya dan manfaat bagi konsekuensi dan perbaikan lingkungan.

25 RawMaterials Packaging Disposal (Pembuangan) Recycling (Daur Ulang) Controlled by Supplier Controlled by Manufacturer Production Controlled by Customer Product Use and Maintenance Product-Life Cycle Stages

26 Inventory analysis Impact analysis Improvement analysis Assessment Stages

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

28 Materials usage per cup: Wood and bark (g) Petroleum (g) Finished weight (g) Utilities per mg of material: Steam (kg)9,000-12,0005,000 Power (GJ) Cooling water (m 3 )50154 Water effluent per mg of material: Volume (m 3 ) Suspended solids (kg)35-60trace BOD (kg) Organochlorides (kg)5-70 Metal salts (kg) PAPER CUP POLYFORM CUP PAPER CUP POLYFORM CUP

29 Air Emissions per mg of material: Chlorine (kg)0.50 Sulfides (kg)2.00 Particulates (kg) Pentane (kg) Recycle potential: Primary userPossibleEasy After useLowHigh Ultimate disposal: Heat recovery (Mj/kg)2040 Mass to landfill (g) BiodegradableYesNo PAPER CUP POLYFORM CUP PAPER CUP POLYFORM CUP

30 PAPER CUP POLYFORM CUP PAPER CUP POLYFORM CUP Material usage$0.010$0.004 Utilities Contaminant-related resources Total private costs$0.030$0.012 Recycling benefits (societal) Environmental cost per unit$0.029$0.008

31 Impact analysis menilai dampak lingkungan dari persaingan dan memberikan peringkat relatif atas dampaknya. Impact Analysis

32 Improvement analysis memiliki tujuan mengurangi dampak lingkungan yang diungkapkan oleh inventory step dan impact step. Improvement Analysis

33 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 Perspective

34 Inspecting processes$ 200,000$ 240,000 Operating pollution equipment350,000400,000 Maintaining pollution equipment200,000200,000 Cleaning up water pollution700,000900,000 Property damage claim 300, ,000 Totals$1,750,000$2,140,000 NONVALUE-ADDED YEAR ENVIRONMENTAL ACTIVITY

35 Environmental Cost Trend Graph Environmental Costs/Sales Periods

36 Pounds emitted Bar Graph for Trend Analysis CFC Emissions

37 Hazardous Waste Pie Chart Incinerated Deep-well injected Landfilled Recycled Treated Incinerated 35.0% Deep-well injected 20.0% Landfilled 25.0% Recycled 5.0% Treated 15.0%

38 The End Chapter Twelve


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