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1、StrategiesandMechanismsForPromotingCleanerProductionInvestmentsInDevelopingCountriesIntroductiontoCapitalBudgetingandFinancingofCapitalProjects-ExerciseCleanerProductionProfitingFromCleanerProduction—SolutiontoExercise:ProfitabilityAssessmentPartIIUNEP1Thispageintentionallyleftblan
2、kTheUnitedNationsEnvironmentProgrammeDivisionofTechnology,IndustryandEconomicsProductionandConsumptionBranchPresentsaTrainingSeriesStrategiesandMechanismsforPromotingCleanerProductioninDevelopingCountriesIntroductiontoCapitalBudgetingandFinancingofCapitalProjectsExerciseThispageint
3、entionallyleftblank✽AcmeElectroplaters:CaseStudyandExerciseI.INTRODUCTIONThiscasestudyandexerciseinvolvestheinvestigationofapotentialCleanerProduction(CP)projectatasmallelectroplatingcompanyinadevelopingcountry.Thefocusofthisexerciseisonidentifyingtheimportantoperatingcostsbothbefo
4、reandafterimplementationofaCPproject.Laterinthecoursewewilldiscussusingtheoperatingcostsandinitialinvestmentcoststodeterminetheprofitabilityofprojects.First,readthebackgroundinformationonthecompanyandthemanufacturingprocess.Then,withyourgroup,worktoanswerthequestion1abouttheexistin
5、gsystem.Afterabout20minutes,continueontoreadabouttherecommendedcleanerproductioninvestmentforthisfacility,andanswerquestion2.Iftimepermits,answerquestion3aboutinitialinvestmentcosts.II.ABOUTACMEELECTROPLATERSBackgroundEstablishedinthelate1970’s,AcmeElectroPlatersisoneofthefewsmallc
6、ompaniesoperatinginaheavilyindustrialisedareaofamedium-sizedcityinadevelopingcountry.ThecompanyhasannualrevenuesofapproximatelyUS$200,000and75employeeswhoworkanaverageof8hoursperday.Acme'sproductsincludemetalitemssuchascandlesticks,pictureframes,screws,nuts,andboltsthathavebeenelec
7、troplated.Theelectroplatingprocesswillbedescribedinmoredetailbelow.Acme'scustomersincludebothprivateindividualsandothercompanies.ElectroplatingprocessdescriptionElectroplatinginvolvesthecoatingofametalworkpiecesuchasacandlestickwithathinprotectivelayerofanothermetalsuchaszinc,coppe
8、r,nickel,bronze,tin,chromi
