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Re: Environmental Cost Accounting Data
I've got some case studies of waste reduction equipment implemented in
auto repair, dry cleaning and metal fab facilites. The studies are
after the fact cases of equipment purchased by businesses in conjunction
with a state grant program so it doesn't have options or alternatives
comparison, or much of the information you're looking for (I'll send
some anyway). It does show rapid paybacks looking at major costs or
saving associated with materials, labor and disposal/treatment.
As a proponent of a descriptive vs. prescriptive approach for P2
implementation I hope you'll consider what detail of cost accounting
makes sense for small businesses in different situations. Some of the
P2 opportunities are so compelling when you look at these major costs
and savings that it doesn't make sense to go after recordkeeping and
compliance costs, water, energy, depreciation, etc when you're already
looking at a month to a year payback considering cost factors that are
at least an order of magnitude greater.
I'm reminded of a total cost anaylisis project funded by EPA for
automotive repair which used an antifreeze recycling unit example. The
cost analysis was so thorough and involved that the small business could
easily have spent more than the cost of the recycler on the evaluation.
I think that small businesses can often easily identify 90% or more of
the costs with 10% or less of the effort. Of course, as they move past
the lower hanging fruit detailed accounting will become more important.
I don't think most of them are there yet.
Contact Texas TNRCC. They developed a small business cost accounting
guide which used automotive painting as an example and which had a
simple framework for looking at inputs, labor costs and waste. I think
you'll find it useful.
By the way, I saw your Environmental MBA School Flyer. It looks
interesting but a little rich for me!!
> I have been asked to search for written, actual cases that provide details on
> pollution prevention costing. I am looking specifically for cases involving
> SMALL companies (i.e., dry cleaners, printers, auto repair, metal finishing,
> retail, restaurants, motels, car washes, etc.). These cases should include
> most of the following: process maps/flow diagrams, resource (i.e., materials,
> labor, energy, water, etc.) use and loss, regulatory activities and costs, and
> pollution prevention options/alternatives. These cases are being considered
> for use in a course that will be presented to accountants that are interested
> in providing resource costing and investment analysis to small businesses. Any
> leads would be appreciated.
> Robert B. Pojasek, Ph.D.
> Pojasek & Associates
> P.O. Box 1333
> E. Arlington, MA 02174-0021
> (781) 641-2422 TElephone/Fax