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Paper #63

Wednesday 5th August
11:00-12:30
Session 3 Room 2

Today the concept of EcoBalancing is beginning to be applied toward quite deverse purposes. In parallel with the increasing categories of products which EcoBalances cover, the applications of EcoBalances have recently been developed one after another, i.e. in product comparisons, product development, process comparisons, process optimization, overall assessments of enterprises and environmental audits. What is important here is that EcoBalances are not only used as tools for technical improvement of the environment, but also they play a roll in providing tools for overall management control (mainly at the top-management level). In the present article, some basic accounting formulas by combining economic accounting, i.e. management and financial accounting as tools of traditional management control (e.g. cost accounting, profit-loss-statements, investment decision making accounting) with ecological accounting, i.e. measurements of environmental impact by means of EcoBalance are explained concretely.

Keywords: Management Control, Ecological Accounting, Economic Accounting, Environmental Accounting, EcoBalance, Life Cycle Assessment (LCA), Management Accounting, Profit-Loss-Statement, Cost Accounting

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