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Integrating total cost assessment with new management practices and mandates
Author(s) -
Kennedy Mitchell L.
Publication year - 1998
Publication title -
environmental quality management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.249
H-Index - 27
eISSN - 1520-6483
pISSN - 1088-1913
DOI - 10.1002/tqem.3310070409
Subject(s) - iso 14000 , activity based costing , total quality management , process (computing) , cost accounting , process management , risk analysis (engineering) , total cost , computer science , business , operations management , environmental resource management , engineering , environmental management system , economics , accounting , ecology , lean manufacturing , irrigation , biology , operating system
Today's environmental manager cannot afford to operate in a vaccum, but continually adjusts to the latest management initiatives, whether it is Activity Based Costing, ISO 14000, or Total Quality Management. These paradigms offer an excellent structure to view process improvements and implement changes, however, they all tend to miss the mark in one critical area—quantifying and tracking the true cost of environmental management. The recent upsurge of interest in Total Cost Assessment (TCA) is proof positive that, although many excellent management programs exist, something is still missing. In this article, the author shows how using TCA in conjunction with these practices enhances their effectiveness and shows the total picture of environmental management costs.