RESEARCH ACTIVITY 2

Group No. 49
Title of the Study: Environmental Accounting Practices and Operational Performance of
Ohtsuka Poly-Tech Philippines Incorporated

Statement of the Problem: This study is intended to determine and answer the impact of Practices
of Environmental Accounting on Operational Performance of Ohtsuka
Poly-Tech Philippines Incorporated.

Specifically, this study sought to answer the following:

1. What is the level of environmental accounting practices of Ohtsuka Poly-Tech Philippines

Incorporated in terms of:
a. Waste Management;
b. Material Sourcing; and
c. Material Efficiency?

2. What is the level of operational performance of Ohtsuka Poly-Tech Philippines Incorporated in

terms of:
a. Production;
b. Inventory Management; and
c. Purchasing?

3. Is there a significant relationship on the Level of Environmental Accounting practices with the
Operational Performance of the Ohtsuka Poly-Tech Philippines Incorporated?

4. Is there a significant impact on the level of Environmental Accounting practices with the
Operational Performance of the Ohtsuka Poly-Tech Philippines Incorporated?

5. What action plan can be formulated to aid in implementation of the company?

Finalized Questionnaire

PART I: Demographic Profile

Name:

PART II: Degree of Level of Environmental Accounting Practices

The objective of this part is to assess the level of environmental accounting practices from the
Ohtsuka Poly-Tech Philippines Incorporated.

1 = Not Practiced

2 = Slightly Practiced

3 = Moderately Practiced

4 = Highly Practiced

Waste Management
This includes the process of waste creation, transportation, storage, treatment and disposal and recovery.
1 2 3 4
Indicators

The company is checking waste management compliance on a

recurring basis.

The company frequently monitors its waste generation and

disposal.

The company separates the waste stream to allow for collection

of hazardous and recyclable liquid and solid waste.

The company organizes seminars or training for its employees

regarding waste management.

The company minimizes greenhouse gas emissions.

Material Sourcing
This is the process of acquiring the raw materials needed to create a final product.

Indicators 1 2 3 4

The company provides design specifications to suppliers

that include environmental requirements for purchased
item.

The company has a strategic approach in managing its

risky materials.

The company outsources alternative materials.

The company reduces/limits its sourcing of hazardous

materials.

The company actively seeks cost-effective sources for its

materials.

Material Efficiency
It is the activity of producing quality products and services using less material inputs while harmful impacts
are minimized during the life cycle.
Indicators 1 2 3 4

The company follows a specific recycling process of

their waste.

The company remanufactured its defective outputs.

The company tracks and measures the amount of

material used in their production.

The company evaluates the effectiveness of material

consumption in product design.

The company implements quality assurance before

releasing the item.
PART III: Degree of Level of Operational Performance

The objective of this part is to assess the level of Operational Performance in the Ohtsuka Poly-
Tech Philippines Incorporated.

Production
Production is a complex and energy- heavy process which consumes a significant volume of raw materials
and water.
Indicators 1 2 3 4

The company follows specific production hours needed

to complete the production cycle.

The company allows the operators to have additional

time to achieve the production goal.

The company has invested in new equipment and

technology to improve the quality of the materials.

The company regularly assesses the quality of raw

materials to maintain production consistency.

The company is limiting unnecessary expenses in

production cost.

Inventory Management
This is a practice that management helps an organization to meet the set production or sales revenues which
is an important component of performance.

Indicators 1 2 3 4

The company follows a specific window of time when

dispersing its merchandise.

There are no missing or broken items within the

premises of inventory.

The company has enough space allotted for the

inventory storing like containers.

The company has a schedule of equipment maintenance

that can minimize production disruptions.

The company utilizes the budget allocated to the

department.
Purchasing
Companies can improve overall operational performance and promote long-term business success by fusing
budgeting procedures with operational plans.

Indicators 1 2 3 4

The company strictly follows a schedule regarding the

receiving of supplies and completing purchase orders.

The company satisfies its quota for suppliers' on-time

delivery of goods.

The company ensures there are no inadequate

purchases.

The company follows the budget allocated for the

purchasing of supplies.

The company doesn't make any unneeded purchases.