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ACCA F5知识点:Environmental accounting详解

2018-10-10 13:58:07| 来源:上海会计网

重要意义 from a clear understanding & effective management of environment‐related costs

对于某些行业,环境成本 are becoming huge for some companies. 一旦确认了,有助于控制和降低这部分成本。譬如石油公司 BP。

已逐渐成为 worldwide regulation,譬如 ISO14001,有些规定需汇报 environment cost

Ethical issues 道德认知 –企业需要认识到生产对环境的影响(e.g. carbon emissions).

Improved brand image 品牌效应 –‘green product’ can be selling point.卖点,提高声誉

More accurate pricing and improved profitability.考虑环境成本利于精确定价Contribution of environmental management accounting (EMA):关注企业和环境互相影响

★考点 Defining and accounting for environmental costs 定义(2 种不同定义方式)

Hansen and Mendoza(1999) 提出

Environmental prevention
costs 预防成本

The costs of activities undertaken to prevent the production of
waste. eg. environmental training.

Environmental detection costs 发现成本

Costs incurred to ensure that the organisation complies with regulations and voluntary standards 确保企业合规/按标准
eg. record keeping and recording.

Environmental internal failure costs 内部失败成本

Costs incurred from performing activities that have produced contaminants and waste that have not been discharged
the environment 还未排入外部环境。eg. waste disposal costs

Environmental external
failure costs 外部失败成本

Costs incurred on activities performed after discharging waste
the environment.已排入外部环境的后续成本,eg.诉讼

US Environmental Protection Agency 提出

★考点‐论述题(13.Dec.Q1)4 种确认和分配环境成本的方法:

Conventional cost 传统成本

Raw material and energy costs 与环境相关的

Potentially hidden costs

In ‘general overheads’普遍账户里涵盖的,没有单列

Contingent costs 或有成本

Costs to be incurred at a future date, eg clean up costs

Image and relationship
costs

为了企业声誉和公共关系而产生的成本,the costs of
preparing environmental reports. 环境报告


Input/ outflow analysis
流入/流出分析

The material inflows are recorded and balanced with outflows.
This means what comes in, must go out.差额表示 waste,环境成本必须从 waste(kg)转化到$(可以以材料成本价来计)

Flow cost accounting

  • Material
  • System and delivery
  • Disposal

Material flow 在企业中以 3 种形态 categories 存在。这 3 种形态下的 value 和 cost 要分别计算。目的是降低 quantity of
materials 来降低 total business costs in the long‐run 并使其产
生 positive effect on the environment & business long‐term cost
简单来说,合理规划 3 种形态的量,来降低成本和排放。

Activity‐based costing

用 ABC 方式来处理 environment‐related costs(原来它是
hidden on general overheads,现在把它找出来)

Life cycle costing

需要从设计阶段,就考虑到整个生命周期中,所有对环境有
影响的成本 full environmental consequences

相关推荐:

ACCA f5知识点:Absorption costing简介

ACCA F5知识点:Activity‐based costing详解

ACCA F5知识点:Target costing详解

ACCA F5知识点:Life cycle costing详解

ACCA F5知识点:Throughput accounting详解

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