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

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

• Details
• Contents