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2016ACCA9月考季|F5知识点:管理环境成本

来源:财萃网 | 更新:2016-08-24 17:14:27 | 关键词:ACCA F5知识点

摘要:9月份ACCA考试马上就要到了,报名的童鞋复习的如何?今天财萃网分享给大家F5知识点:管理环境成本,希望对大家最后复习冲刺有所帮助。

9月份ACCA考试马上就要到了,报名的童鞋复习的如何?今天财萃网分享给大家F5知识点:管理环境成本,希望对大家最后复习冲刺有所帮助。

ACCA F5知识点

There are three main reasons why the management of environmental costs is becoming increasingly important in organisations.

First society as a whole has become more environmentally aware with people becoming increasingly aware about the carbon footprint and recycling taking place now in many countries. A carbon footprint as defined by the Carbon Trust measures the total greenhouse gas emissions caused directly and indirectly by a person organisation event or product.

Companies are finding that they can increase their appeal to customers by portraying themselves as environmentally responsible. Second environmental costs are becoming huge for some companies particularly those operating in highly industrialised sectors such as oil production. In some cases these costs can amount to more than 20% of operating costs. Such significant costs need to be managed. Third regulation is increasing worldwide at a rapid pace with penalties for non-compliance also increasing accordingly. In the largest ever seizure related to an environmental conviction in the UK a plant hire firm John Craxford Plant Hire Ltd had to not only pay 85000 in costs and fines but also got 1.2m of its assets seized. This was because it had illegally buried waste and also breached its waste and pollution permits. And it‘s not just the companies that need to worry. Officers of the company and even junior employees could find themselves facing criminal prosecution for knowingly breaching environmental regulations.

But the management of environmental costs can be a difficult process. This is because first just as EMA is difficult to define so too are the actual costs involved. Second having defined them some of the costs are difficult to separate out and identify. Third the costs can need to be controlled but this can only be done if they have been correctly identified in the first place. Each of these issues is dealt with in turn below.

定义环境成本 - DEFINING ENVIRONMENTAL COSTS

Many organisations vary in their definition of environmental costs. It is neither possible nor desirable to consider all of the great range of definitions adopted. A useful cost categorisation however is that provided by the US Environmental Protection Agency in 1998. They stated that the definition of environmental costs depended on how an organisation intended on using the information. They made a distinction between four types of costs

conventional costs raw material and energy costs having environmental relevance potentially hidden costs costs captured by accounting systems but then losing their identity in general overheads

contingent costs costs to be incurred at a future date eg clean up costs image and relationship costs costs that by their nature are intangible for example the costs of preparing environmental reports.

The UNDSD on the other hand described environmental costs as comprising of

costs incurred to protect the environment eg measures taken to prevent pollution and  costs of wasted material capital and labour ie inefficiencies in the production process.

Neither of these definitions contradict each other they just look at the costs from slightly different angles. As a Paper F5 student you should be aware that definitions of environmental costs vary greatly with some being very narrow and some being far wider.

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