![]() Each tool reflects best-practice methods that have been extensively tested by industry experts. Our tools enable companies to develop comprehensive and reliable inventories of their GHG emissions. Companies should consult GHG Protocol’s Corporate Accounting and Reporting Standar d for guidance on the entire inventory development process.īelow is a complete listing of all tools developed by GHG Protocol. An accurate and useful inventory can only be developed after careful attention to quality control issues and to the activity data required. Transferred-in costs (L)ĭirect materials (M)Ĭonversion costs (N)Ĭost incurred on beginning WIP in current period (O=L+M+N)Ĭost of units started and completed in current period (2.GHG Protocol tools enable companies and cities to develop comprehensive and reliable inventories of their GHG emissions, and help countries and cities track progress toward their climate goals.Ĭalculating emissions is a multi-step process. Cost of beginning WIP brought forward from last period (K) Since we are using FIFO method, we first include the entire beginning WIP in the cost of units transferred out and then include units started/added during the period. We need to find the cost of units transferred out. Percentage of completion of ending WIP (G) Units both started and completed in current period (E) % of beginning WIP completed this period Įquivalent units in beginning WIP % of completion of beginning WIP in previous period (B) Units both started and completed during the current period Transferred out from units from 1 December The first step is the preparation of quantity schedule.
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