For process fluid management all material and all work input come under the
definition of NPO according to EMA. For plants with internal management
EMA can be a way to highlight these costs and track the environmental as well
as the economical efficiency. When outsourcing fluid management these costs are
automatically highlighted and there is often less need for EMA. The CMS costs
will end up in the category of external management costs unless the supplier also
reports according to EMA practice. When setting up or reviewing a CMS contract
the same input as for an EMA is needed, both for the internal and the external
part of chemical use. This makes it advantageous for plants to use EMA and also
to demand corresponding reporting from the CMS suppliers. The final part of the
research done at Volvo deals with some of the hidden factors of the environmental
management, such as information systems and R&D influence on the environmental
performance.