Impact des législations environnementales européennes sur la société Prayon.

Abstract

Executive summary

Impact of the European environmental legislation on the company Prayon

Over the last ten years, Europe has legislated several times about the phosphate content in detergent products. Indeed, the phosphates present in detergent agents have a direct impact on the environment.

Prayon is the world leader in phosphate innovation and a part of its production is for the detergent industry. It is therefore important to analyze the impact of the European legislation on phosphates on the society.

The first part of the literature review analyzes the European legislation about the phosphate restriction in the detergent field. The second part of the literature review analyzes three different methods for costs analysis: • The coefficient method • The homogeneous section method • The ABC method

The method the most adapted to the case will be chosen, then a methodology will be developed.. This methodology will explain how the analysis will be carried out and will develop each point.

The practical part will be applying the methodology developed on a food product and on a technical product used in the detergent field. After the analysis, the results are going to be discussed and the analyses are going to be reviewed.

The cost analysis system of the company will then be analyzed and compared to the results found previously.

The last part of this final thesis will be to evaluate the impact on the company and as a conclusion, recommendations will be made.