CAPTURING ENVIRONMENTAL COSTS BY USING ACTIVITY BASED COSTING METHOD Cover Image

CAPTURING ENVIRONMENTAL COSTS BY USING ACTIVITY BASED COSTING METHOD
CAPTURING ENVIRONMENTAL COSTS BY USING ACTIVITY BASED COSTING METHOD

Author(s): Aura Emanuela Domil, Cristian Elian Pereş, Ion Peres
Subject(s): Economy
Published by: Editura Eurostampa
Keywords: environmental management accounting; environmental costs; Activity-based costing (ABC)

Summary/Abstract: The value of Environmental Management Accounting in establishing a culture of pollution prevention and waste minimization within industry is clear. However, the success of government and corporate programmes to promote EMA depends on developing EMA systems that are cost-effective for industry. Decades ago environmental costs were very low, so it seemed wise to include them in the overhead account for simplicity and convenience. Recently there has been a steep rise in all environmental costs, including energy and water prices as well as liabilities

  • Issue Year: XVI/2010
  • Issue No: 16
  • Page Range: 719-726
  • Page Count: 7
  • Language: English
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