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Material Flow Management Improving Cost Efficiency and Environmental Performance

:	Bernd Wagner, Stefan Enzler
:	Bernd Wagner, Stefan Enzler
:	Material Flow Management Improving Cost Efficiency and Environmental Performance
:	Physica-Verlag
:	9783790816655
:	1
:	CHF 85.30
:

:	Management
:	English

:	206
:	Wasserzeichen/DRM
:	PC/MAC/eReader/Tablet
:	PDF

Material flow management offers enterprises a high potential for realizing new economic competitive advantages. The eco-efficient optimization of material flow cutS costs while simultaneously achieving long-term ecological sustainability. This book summarises the fundamental concepts and tools of material flow management, and presents contemporary methods and findings. Case studies illustrate the results from recent research projects conducted in cooperation with industrial companies.

6 Environmental Accounting Instruments: Implementation& Continuous Use - Concepts for the Application of Input-Output Balance, Environmental Performance Indicators and Flow Cost Accounting (S.131)

Claus Lang-Koetz, Thomas Loew, Severin Beucker, Michael Steinfeldt, Uwe Horstmann, Till Sieghart
Claus Lang-Koetz, Institute for Human Factors and Technology Management (lAT), University of Stuttgart, Germany
E-mail: claus.lang-koetz@iao.fraunhofer.de

Thomas Loew, Institute for Ecological Economy Research, Berlin/ Germany
E-Mail: thomas.loew@ioew.de

Severin Beucker, Fraunhofer Institute for Industrial Engineering (lAO), Stuttgart/ Germany
E-Mail: severin.beucker@iao.fraunhofer.de

Michael Steinfeldt, Institute for Ecological Economy Research, Berlin/ Germany
Email: michael.steinfeldt@ioew.de

Uwe Horstmann, Conti Temic Microelectronic GmbH, Niimberg/ Germany
Email: uwe.horstmann@temic.com

Till Sieghart, Conti Temic Microelectronic GmbH, Niimberg/ Germany
E-Mail: till.sieghart@temic.com

6.1 Introduction

Within the scope of the three-year research project INTUS, concepts were developed for facilitating the introduction of controlling tools into the internal environmental management systems of enterprises. The new concepts relate to the three key problems with which companies are faced when striving to optimise the internal provision of information in regards to environment-oriented management.

Areas to be considered here include

(i) the suitability of the various environmental accounting tools,

(ii) the provision of the tools by way of information technology, and

(iii) the organisational implementation during the introductory phase and in longterm utilisation.

6.2 Research Project INTUS

One of the classic challenges of controlling is the efficient provision of information at the right time, in an appropriate volume in regards to the task at hand and in a suitable format. Environmental accounting, being a sub-function of environmental management in corporate practice, is faced with this challenge as well.

Today, environmental accounting has access to a wide variety of tools. The most important of these include product life-cycle assessments, corporate input-output balances, environmental performance indicators, various environmental activity-based costing approaches as well as a multitude of ecological assessment methods.

The product life-cycle assessment approaches, which initially showed a quite significant amount of variation, have been unified in the meantime; the methodological fi*amework is described in four ISO standards (ISO 14040 to ISO 14043). In principle, it is known in which cases and with what software support a practical application of product life-cycle assessments and similar approaches is possible.

Up to now, the situation was different concerning tools for supporting production-related environmental management. In this area, corporate input-output balances, environmental performance indicators and flow cost accounting (a highly promising environmental cost management approach) have long since been recommended as particularly promising tools.

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	Preface	6
	Contents	8
	1 Introduction	13
	1.1 Brief Description of CARE Research Project	14
	1.2 Brief Description of EPIVI- Kompas Research Project	15
	1.3 Brief Description of INTUS Research Project	16
	1.4 Brief Description of IC Research Project	17
	1.5 Brief Description of StreaM Research Project	18
	2 Aspects of Material Flow Management	19
	2.1 The Term	19
	2.1 The Term	19
	20	19
	2.2 Stakeholders and Networks of Material Flow Management 2.2.1 Stakeholders In Material Flow Management	21
	2.3 Forms of Material Flow Management	27
	2.4 Summary	29
	References	30
	3 Computer Aided Resource Efficiency Accounting	33
	3.1 Introduction	33
	3.3 Case Study: Toshiba Europe 3.3.1 Initial Situation and Objective	59
	3.2 Methodological Approach	39
	References	65
	4 Measuring Environmental Performance with EPIVI- KOIVIPAS Software Tool - Material Flow Analyses, Environmental Assessment and Success Control	69
	4.1 Decision Support: The Basic Principle	69
	4.2 Willingness and Capability to Perform: Commitment, Competence and Choice	70
	4.3 Environmental Performance and Environmental Success: What Should Be Measured?	71
	4.4 The EPM-KOMPAS: How Does the Tool Work?	76
	4.5 Practical Application: A Case Study 4.5.1 Data Collection	89
	4.6 Strategic Environmental Management and the EPMKOIVIPAS Options	97
	4.7 Outlook	100
	5 Integrated Controlling Based on Material and Energy Flow Analysis - A Case Study in Foundry Industries	103
	5.1 Introduction	103
	5.2 Phase Model for Introducing Integrated Controlling in Foundry Companies	108
	5.3 Case Study: Model Foundry	122
	5.4 Summary	138
	References	140
	6 Environmental Accounting Instruments: Implementation	140
	143	140
	6.1 Introduction	143
	6.2 Research Project INTUS	144
	6.3 Combination of Tools	146
	6.4 Information Technology Support Concept	150
	6.5 The Challenge of Organisational Integration	153
	6.6 Case Study: Preparation of Corporate Input-Output Balances and Environmentally Related Consumption Quantity Analyses in SAP R/ 3 6.6.1 Initial Situation	157
	6.7 Summary and Outlook	166
	References	168
	7 Efficient Closure of IVIaterial and Component	171
	7.1 Introduction	172
	7.2 Procedure for Practical Realisation	175
	7.3 Implementation of Information Concept	176
	7.4 Recycling	180
	7.5 Re-use of Product Components from ADC 70	185
	7.6 Spare Parts Supplying at Agfa-Gevaert AG, Using ADC Compact Example	196
	7.7 Outlook: Strategic Planning for Integrating Product Component Re-use	205
	7.8 Summary	206
	References	207
	8 Developments in Material Flow Management: Outlook and Perspectives	209
	8.1 Existing Obstacles to Material Flow Management	209
	8.2 Required Developments in Material Flow Management	210
	8.3 Summary	213
	About the Authors	215