The cost assessment reveals improvement options in two areas 
l. what always can be found, are options and measures necessary to improve the quality and consistency of data and information flows in an organization. This is the starting point of most projects and the focus of most follow up projects. 2. In companies, that have not done environmental management projects for several years, also technical improvement options may become obvious. What always is made visible, mostly for the first time, are the costs related to inefficient production, wasting materials and energy. So even if the technical solution might not be known at the end of the first assessment, the priority areas for deeper investigation will have been defined. other results of the assessments may include a changed focus of what are significant costs and options for improvement as well as a better awareness of the assessment team of the total material flow and environmental management related corporate cost structure.