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Accounting for external costs and related software


The book "Measuring Corporate Environmental Performance:  Best Practices
for Costing and Managing an Effective Environmental Strategy" by Marc J.
Epstein (Irwin Professional Publishing, 1997) contains some discussion of
accounting for external costs.  The book's primary focus is on internal
costs, but there are references to companies that are beginning to consider
external costs.

The EPA published "Incorporating Environmental Costs and Considerations
into Decision-Making: Review of Available Tools and Software" in February
1996.  This document was created for the EPA by the Center for Economics 
Research, Research Triangle Institute.  In the life cycle costing section,
you will find some programs that handle "external" costs.  The document
number is EPA742-R-95-006.  I found order information on this publication
somewhere on the EPA web site (www.epa.gov).  Sorry, I don't remember
exactly where on the EPA site it
was located.

You might also try the Environmental Software Resource Guide
(www.envirosw.com/ensw.html).  I don't remember seeing any external or full
costing programs listed.  However, I haven't visited the site in the last
year and they update the listing periodically with information submitted by

Susan Anderson
Balance Technologies
534 Fairview Ave.
Missoula, MT  59801
> From: marcus j healy hazt fac/staff <healey@megahertz.njit.edu>
> To: p2tech@great-lakes.net
> Cc: marcus j healy hazt fac/staff <healey@megahertz.njit.edu>
> Subject: Accounting for external costs
> Date: Thursday, October 29, 1998 5:14 AM
> Folks:
> Is anyone aware of books, journal articles, software, URLs, contacts with
> regard to accounting for external costs? I am aware of P2Finance, which
> primarily about accounting for internal costs, but am interested in
> finding out what work has been done/is being done in the area of
> estimating external costs. 
> Example: Estimating external (public, not private) costs associated with
> second hand smoke.
> Thanks,
> Marcus Healey
> healey@megahertz.njit.edu