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Öko-Audit: Begriff, Rechtsgrundlage und der ökonomische Nutzen für die Unternehmen

Öko-Audit: Begriff, Rechtsgrundlage und der ökonomische Nutzen für die Unternehmen

          
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About the Book

Studienarbeit aus dem Jahr 2000 im Fachbereich Ingenieurwissenschaften - Wirtschaftsingenieurwesen, Note: 2,3, Hochschule Bremen (Internationales Finanzmanagement), Veranstaltung: Internationales Finanzmanagement, Sprache: Deutsch, Abstract: Das Öko-Audit ist eine Verordnung der EG zur kontinuierlichen Verbesserung des Umweltschutzes. Es stellt lediglich eine Richtlinie dar, durch welche die gewerbliche Wirtschaft freiwillig ein Konzept zur Bewältigung der Umweltfolgen entwickeln und ein effektives Umweltmanagementsystem aufbauen soll. Die Umsetzung des Öko-Audits bedeutet das implementieren eines kontinuierlichen Verbesserungsprozesses welcher sowohl ökologische, als auch ökonomische Auswirkungen nach sich zieht. Bei betriebswirtschaftlicher Betrachtung stellte es sich laut Hartmut Fischer (Umwelt-kostenmanagement, 1997) heraus, daß Werte im Umfang von 5 bis 15% der Gesamt-kosten eines produzierenden Unternehmens nicht der Wertschöpfung dienen sondern als Reststoffe den Unternehmensertrag schmälern. In die Produktion und Entsorgung von Reststoffen wurden 100 - 300 Mrd. DM investiert (Statistisches Bundesamt, 1995, Seite 209). Die Endlichkeit der Ressourcen wird in der Öffentlichkeit zunehmend diskutiert. Motiviert durch das Doppelstudium, welches neben den betriebswirtschaftlichen auch die produktionstechnischen Schwierigkeiten der Umsetzung einer ökologisch orientierten Fertigung aufzeigt, soll das Thema Öko-Audit im Folgenden dargestellt werden. Hierbei wird eine Begriffserklärung des Öko-Audits, mitsamt den Erwartungen die ein Unternehmen an dieses richten kann, erfolgen. Des weiteren werden die Rechts-grundlagen kurz dargestellt, und eine grobe Anleitung zur Durchführung eines Öko-Audits gegeben. Das Ökonomische Nutzenkalkül wird unter Zuhilfenahme von Beispielen erklärt, welche die Umsetzbarkeit, auch in Handels- und Dienstleistungs-unternehmen nachweisen.


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Product Details
  • ISBN-13: 9783638639323
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Weight: 104 gr
  • ISBN-10: 3638639320
  • Publisher Date: 22 Aug 2007
  • Height: 210 mm
  • No of Pages: 68
  • Series Title: German
  • Sub Title: Begriff, Rechtsgrundlage und der ökonomische Nutzen für die Unternehmen
  • Width: 148 mm


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