掃碼下載APP
及時(shí)接收考試資訊及
備考信息
安卓版本:8.7.50 蘋果版本:8.7.50
開發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
識(shí)別環(huán)境成本 - IDENTIFYING ENVIRONMENTAL COSTS
Much of the information that is needed to prepare environmental management accounts could actually be found in a business‘ general ledger. A close review of it should reveal the costs of materials, utilities and waste disposal, at the least. The main problem is, however, that most of the costs will have to be found within the category of ’general overheads‘ if they are to be accurately identified. Identifying them could be a lengthy process, particularly in a large organisation. The fact that environmental costs are often ’hidden‘ in this way makes it difficult for management to identify opportunities to cut environmental costs and yet it is crucial that they do so in a world which is becoming increasingly regulated and where scarce resources are becoming scarcer.
It is equally important to allocate environmental costs to the processes or products which give rise to them. Only by doing this can an organisation make well-informed business decisions. For example, a pharmaceutical company may be deciding whether to continue with the production of one of its drugs. In order to incorporate environmental aspects into its decision, it needs to know exactly how many products are input into the process compared to its outputs; how much waste is created during the process; how much labour and fuel is used in making the drug; how much packaging the drug uses and what percentage of that is recyclable etc etc. Only by identifying these costs and allocating them to the product can an informed decision be made about the environmental effects of continued production.
In 2003, the UNDSD identified four management accounting techniques for the identification and allocation of environmental costs: input/outflow analysis, flow cost accounting, activity based costing and lifecycle costing. These are referred to later under ‘different methods of accounting for environmental costs’。
控制環(huán)境成本 - CONTROLLING ENVIRONMENTAL COSTS
It is only after environmental costs have been defined, identified and allocated that a business can begin the task of trying to control them.
As we have already discussed, environmental costs will vary greatly from business to business and, to be honest, a lot of the environmental costs that a large, highly industrialised business will incur will be difficult for the average person to understand, since that person won‘t have a detailed knowledge of the industry concerned.
I will therefore use some basic examples of easy-to-understand environmental costs when considering how an organisation may go about controlling such costs. Let us consider an organisation whose main environmental costs are as follows:
waste and effluent disposal
water consumption
energy
transport and travel
相關(guān)鏈接:
2016ACCA F5知識(shí)點(diǎn):管理環(huán)境成本 1
2016ACCA F5知識(shí)點(diǎn):管理環(huán)境成本 3
歷年樣卷
考試大綱
詞匯表
報(bào)考指南
考官文章
思維導(dǎo)圖
安卓版本:8.7.50 蘋果版本:8.7.50
開發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
官方公眾號(hào)
微信掃一掃
官方視頻號(hào)
微信掃一掃
官方抖音號(hào)
抖音掃一掃
Copyright © 2000 - galtzs.cn All Rights Reserved. 北京正保會(huì)計(jì)科技有限公司 版權(quán)所有
京B2-20200959 京ICP備20012371號(hào)-7 出版物經(jīng)營(yíng)許可證 京公網(wǎng)安備 11010802044457號(hào)