Environment Cost Management

1. CHAPTER Environment Cost Management

2. Kondisi Lingkungan Saat ini

3. Global Warming & Disaster

4. The Benefits of Ecoefficiency Ecoefficiencypada dasarnyamenyatakanbahwaorganisasidapatmenghasilkanlebihbanyakbarangdanjasa yang bermanfaatsekaligusmengurangidampaklingkungan yang negatif, konsumsisumberdaya, danbiaya.

5. Keuntungan dansebab untukmeningkatkanefisiensi: 1) Pelangganmenuntutproduk yang ramahlingkungan

6. Keuntungan dansebab untukmeningkatkanefisiensi: 1) Pelangganmenuntutproduk yang ramahlingkungan Karyawanlebihsukabekerjauntuklingkunganmasing-masingperusahaan

7. Causes and Incentives for Ecoefficiency

8. Customer Demand For Cleaner Products Cost Reduction and Competitive Advantage Better Employees and Greater Productivity Innovations and New Opportunities Lower Cost of Capital and Lower Insurance Significant Special Benefits Leading to Improved Image ECOEFFICENCY

9. Environmental Quality Cost Model Biayalingkunganadalahbiaya yang dikeluarkankarenaadaataumungkinadanyakualitaslingkungan yang buruk. Biayalingkungandapatdiklasifikasikandalamempatkategori: prevention costs, detection costs, internal failure costs, and external failure costs.

10. Classification of Environmental Costs by Activity 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 Prevention Activities

11. Detection Activities Auditing environmental activities Inspecting products and processes Developing environmental performance measures Testing for contamination Verifying supplier environmental performance Measuring contamination levels Classification of Environmental Costs by Activity

12. Internal Failure Activities Operating pollution control equipment Treating and disposing of toxic waste Maintaining pollution equipment Licensing facilities for producing contaminants Recycle scrap Classification of Environmental Costs by Activity

13. Classification of Environmental Costs by Activity External Failure Activities 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)

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 products 180,000 Selecting equipment 40,000 $280,000 1.40 % Detection costs: Inspecting processes $240,000 Developing measures 80,000 320,000 1.60 Continued

15. Percentage of Environmental Costs Operating Costs Internal failure costs: Operating pollution equipment $400,000 Maintaining pollution equipment 200,000 $ 600,000 3.00% External failure costs: Cleaning up lake $900,000 Restoring land 500,000 Incurring property damage claim 400,000 1,800,000 9.00 Totals $3,000,000 15.00%

16. Numade Corporation Environmental Financial Statement For the Year Ended December 31, 2004 Environmental benefits: Cost reductions, contaminants $ 300,000 Cost reductions, hazardous waste disposal 400,000 Recycling income 200,000 Energy conservation cost savings 100,000 Packaging cost reductions 150,000 Total environmental benefits $1,150,000 Continued

17. Numade Corporation Environmental Financial Statement For the Year Ended December 31, 2004 Environmental costs: Prevention costs $ 280,000 Detection costs 320,000 Internal failure costs 600,000 External failure costs 100,000 Packaging cost reductions 1,800,000 Total environmental costs $1,150,000

18. Environment Product Costs Biayalingkungandariproses membuat, memasarkan, danmengirimkan produkdanbiayalingkungansetelah pembelian yang disebabkanolehpenggunaandanpembuangandariprodukadalahcontohenvironmental product costs.

19. Full environmental costingadalah pembebanan seluruh environmental costs, baik private maupun societal, keproduk.

20. Full private costing is the assignment of only private cost to individual products. Private costing mungkinmerupakantitikawal yang baikbagibanyakperusahaan. Private costs dapatdiberikandenganmenggunakan data yang dibuatdalamperusahaan..

21. ABC Environmental Costing Activities Cleanser A Cleanser B 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

22. Product stewardshipadalahpraktekperancangan, manufaktur, pemeliharaan, dandaurulangprodukuntukmeminimalkandampaklingkungan yang merugikan.

23. Life-cycle assessmentmengidentifikasidampaklingkungansuatuprodukmelaluisiklushidup, dankemudianmencaripeluanguntukmendapatkanperbaikanlingkungan.

24. Life-cycle costassessmentmemberikanbiayadanmanfaatbagikonsekuensidanperbaikanlingkungan.

25. Controlled by Supplier Production Controlled by Manufacturer Packaging Product Use and Maintenance Recycling (DaurUlang) Disposal (Pembuangan) Controlled by Customer Product-Life Cycle Stages Raw Materials

26. Assessment Stages • Inventory analysis • Impact analysis • Improvement analysis

27. Inventory Analysis Inventory analysismenentukanjenisdanjumlah input bahandanenergi yang dibutuhkandanpelepasan residu yang dihasilkandalambentukpadat, cairdan gas ke lingkungan.

28. PAPER CUP POLYFORM CUP 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

29. PAPER CUP POLYFORM CUP 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

30. PAPER CUP POLYFORM CUP Material usage $0.010 $0.004 Utilities 0.012 0.003 Contaminant-related resources 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

31. Impact Analysis Impact analysismenilaidampaklingkungandaripersaingandanmemberikanperingkatrelatifatas dampaknya.

32. Improvement Analysis Improvement analysismemilikitujuanmengurangidampaklingkunganyang diungkapkanoleh inventory step dan impact step.

33. Environmental Perspective Lima tujuaninti : Minimalkanpenggunaanbahanmentah Meminimalkanpenggunaanbahanberbahaya Minimalkankebutuhanenergiuntukproduksidanpenggunaanproduk Meminimalkanpelepasanresidupadat, cair, dan gas Memaksimalkankesempatanuntukmendaurulang

34. NONVALUE-ADDED YEAR ENVIRONMENTAL ACTIVITY 2004 2003 Inspecting processes $ 200,000 $ 240,000 Operating pollution equipment 350,000 400,000 Maintaining pollution equipment 200,000 200,000 Cleaning up water pollution 700,000 900,000 Property damage claim 300,000 400,000 Totals $1,750,000 $2,140,000

35. Environmental Cost Trend Graph Environmental Costs/Sales 1 2 3 4 5 6 7 8 Periods

36. Bar Graph for Trend Analysis CFC Emissions 100 80 60 40 20 0 2001 2002 2003 2004 Pounds emitted

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

38. Chapter Twelve The End