دانلود رایگان مقاله انگلیسی هزینه مدل کیفیت و فرآیند: بهبود ابزار حسابداری برای دستیابی به کارایی محیطی بالاتر - الزویر 2017

Abstract

The article, based on a case study of pig farming in France, examines water and air pollution, and finds that, in a traditional system of allocating costs, individual socio-economic actors would shoulder higher repair or restoration costs instead of prevention costs. It shows the importance of prevention for a higher environmental efficiency and adopts a broader view than just the individual economic actor, utilising a process model covering an entire chain of pollution costs (including different stakeholders’ objectives and cost structures), beginning with natural resource degradation as an input and ending with the output delivered to “end users” (stakeholders who endure pollution effects). This article suggests a methodological framework that allows a rapprochement between socio-economic actors – those polluting and others, suffering pollution in a more economically efficient manner: Cost of quality (CQ) and process model concepts can be used for public decision-making, supplanting standard welfare economics approaches. It is demonstrated here that those concepts can establish a concise and realistic economic basis for natural resource management, and enable better decision-making on efficient investment in environmental protection.

6.1 Conclusion

Environmental issues are often considered as a battle between business and environmental interests. This situation was also observed in the Tarn study. Analysing the problem under the very different and therefore innovative perspective employed here (environmental process overall cost of quality), might help transform the usually conflictual situations of “polluter-polluted” into a mutually beneficial game (in the sense of Porter & van der Linde, 1995). The methodology proposed here is to reframe the environmental problems according to the cost of quality and process model concepts. Natural environments link suppliers and end users of environmental quality. In this article, cost of quality is applied to a specific environmental issue: pig farming pollution and nuisances. The environmental process under observation consists of independent or non-cooperative entities that generally ignore their common interests: in traditional management, businesses and their suppliers often find themselves in similar situations. Consequently, the hidden costs produced by suppliers are assumed by intermediate and end users. Using a process analysis focused on stakeholders’ requirements, this approach brings clarity, unveils the concealed liabilities and estimates the global costs of an environmental process.