Capítulo 7. Financial Analysis

This chapter provides some ideas on how to directly link resource use to the financial performance of your organization. The concept of Activity Based Costing is introduced. The use of scenario analysis to understand the potential impact of resource use on budgets and financial performance is illustrated using the worked example from Chapter 5. Finally, the benefits of a resource efficiency program with respect to hedging as an instrument to manage energy and resource price volatility is explored.