12 -1

CHAPTER
Environment
Cost
Management
 12 -2

Kondisi Lingkungan Saat ini

 12 -3

Global Warming & Disaster

 12 -4

The Benefits of Ecoefficiency

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.
 12 -5

Keuntungan dan sebab untuk

meningkatkan efisiensi:
1) Pelanggan menuntut
produk yang ramah
lingkungan
 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
 12 -7

Causes and
Incentives for
Ecoefficiency
 Customer Demand 12 -8
For Cleaner Products

Cost Reduction and Better Employees

Competitive and Greater
Advantage Productivity

ECOEFFICENCY

Lower Cost of
Innovations and
Capital and Lower
New Opportunities
Insurance

Significant Special Benefits

Leading to Improved Image
 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.
 12 -10

Classification of Environmental
Costs by Activity
Prevention Activities
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
 12 -11

Classification of Environmental
Costs by Activity
Detection Activities
Auditing environmental activities
Inspecting products and processes
Developing environmental performance measures
Testing for contamination
Verifying supplier environmental performance
Measuring contamination levels
 12 -12

Classification of Environmental
Costs by Activity
Internal Failure Activities
Operating pollution control equipment
Treating and disposing of toxic waste
Maintaining pollution equipment
Licensing facilities for producing contaminants
Recycle scrap
 12 -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)
 12 -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
 12 -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%
 12 -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
 12 -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
 12 -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.
 12 -19

Full environmental
costing adalah
pembebanan seluruh
environmental costs,
baik private maupun
societal, ke produk.
 12 -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..
 12 -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

 12 -22

Product stewardship
adalah praktek
perancangan,
manufaktur,
pemeliharaan, dan daur
ulang produk untuk
meminimalkan dampak
lingkungan yang
merugikan.
 12 -23

Life-cycle assessment
mengidentifikasi dampak
lingkungan suatu produk
melalui siklus hidup, dan
kemudian mencari peluang
untuk mendapatkan
perbaikan lingkungan.
 12 -24

Life-cycle cost
assessment
memberikan biaya dan
manfaat bagi
konsekuensi dan
perbaikan lingkungan.
 12 -25
Product-Life
Cycle Stages Raw Controlled
Materials by Supplier

Production
Controlled by
Manufacturer

Packaging

Recycling Product Disposal

Use and
(Daur Ulang) Maintenance (Pembuangan)

Controlled by Customer
 12 -26

Assessment Stages
 Inventory analysis

 Impact analysis

 Improvement
analysis
 12 -27

Inventory Analysis
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.
 12 -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
 12 -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
 12 -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
 12 -31

Impact Analysis

Impact analysis
menilai dampak
lingkungan dari
persaingan dan
memberikan
peringkat relatif atas
dampaknya.
 12 -32

Improvement Analysis
Improvement analysis
memiliki tujuan
mengurangi dampak
lingkungan yang
diungkapkan oleh
inventory step dan
impact step.
 12 -33

Environmental Perspective
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
 12 -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
 12 -35
Environmental Cost Trend Graph
Environmental
Costs/Sales

1 2 3 4 5 6 7 8
Periods
 12 -36
Bar Graph for Trend Analysis
CFC Emissions
100

80

60

40

20

0
2001 2002 2003 2004

Pounds emitted
 12 -37
Hazardous Waste Pie Chart
Treated 15.0%
Incinerated 35.0%
Recycled 5.0%

Landfilled 25.0%

Deep-well injected
Incinerated 20.0%
Treated
Recycled
Landfilled
Deep-well injected
 12 -38

Chapter Twelve

The End