Foreword.
Executive Summary.
1. What is EMA and why is it relevant?
1.1 The issues behind EMA. 1.2. Challenges for current accounting practices. 1.2.1 Communication between accounting and production departments. 1.2.2 Missing links between the production planning and financial information system. 1.2.3 Hiding environmental costs in overhead accounts. 1.2.4 Posting of inventory differences. 1.2.5 Investment appraisal...