There is no separate software for EMA that solves all problems. Those seeking such a definitive, all-encompassing stand-alone solution are likely to be disappointed. As environmental and material flow cost information serves different functions and reporting requirements in an organization, EMA is better thought of as a set of adjustments to current cost accounting systems, all with the purpose of identifying, tracking, and reporting environmental and material flow information to sharpen management decisions. More rigorous process flow information, linked with allo-cation of overhead costs to the respective cost centers and objects is vital. This amounts to nothing more than sound management and engineering practices being
applied to cost accounting.