Environmental costs in accounting

In this paper, environmental management accounting (EMA) will be viewed under various perspectives from many researchers. The role of environmental management accounting is also clarified to support policy makers, businesses and socio-economic organizations and the Government. Especially, current environmental management accounting practices are also under research before proposing several suggestions to improve environmental management accounting in Vietnamese enterprises.

13p longtimenosee09 08-04-2024 3 1   Download

In present study, the reverse logistics model of collecting EOL vehicles has been presented with taking into account the economic, social and environmental sustainability. In this regard, a mathematical model has been presented for understudy problem, which includes for planning of multi-period and multi-stage reverse logistics network of EOL vehicles.

19p longtimenosee07 29-03-2024 6 2   Download

Part 1 of ebook "Environmental accounting and reporting: Theory and practice" provides readers with contents including: new challenges for the enterprise in the age of “sustainable modernity”; environmental accounting - conceptual framework; measurement and communication of environmental variable; toward the future perspectives of business integrated measurement and communication;...

174p mocthanhdao0210 19-11-2023 8 4   Download

Ebook "Environmental accounting in theory and practice" was to explore the need for and methodologies of adjusting national accounts for environmental reasons. National accountants had faced mounting criticism that conventional accounting neglected new scarcities in natural capital, as well as the social cost of environmental degradation. The result of their deliberations was a draft manual, later issued by the United Nations Statistics Division (UNSD) as a handbook of Integrated Environmental and Economic Accounting.

451p loivantrinh 29-10-2023 6 3   Download

Ebook "Environmental management accounting – Purpose and progress" aims to provide a forum in which academics and practitioners can meet to exchange and share ideas and experiences, and this has guided the selection of these papers which include both academic papers, grounded in the relevant literature and with reference to theory as appropriate, and practitioners’ reports on their own experiences in their workplaces.

417p loivantrinh 29-10-2023 9 5   Download

Ebook "Implementing environmental management accounting: Status and challenges" aims to provide a forum in which academics and practitioners can meet to exchange and share ideas and experiences, and this has guided the selection of these papers which include both academic papers grounded in the relevant literature and with reference to theory as appropriate.

371p loivantrinh 29-10-2023 5 3   Download

Environmental accounting is a division of corporate accounting, related to information on environmental activities within the enterprise in order to collect, process, analyze and provide environmental information to the insiders and outsiders of the business to use to make decisions. Moreover, environmental accounting aims to achieve sustainable growth, maintain good relations to the community and improve the effectiveness of environmental protection activities. Environmental accounting is therefore an essential introduction in Vietnam accounting.

7p nhanchienthien 25-07-2023 4 3   Download

Environmental cost accounting plays an important role in business decision making process, which helps to improve business economic and environmental efficiency. Environmental cost accounting is promoted by identifying, classifying, estimating, analyzing and providing information related to environmental costs to executives in order to support optimal decision making. This paper will present an overview on environmental cost accounting, then discuss the identification and classification of environmental costs in environmental cost accounting.

6p nhanchienthien 25-07-2023 6 2   Download

This article reviews the application of CSA practices to seedless persimmon in Na Khe commune, a poor mountain community in Ha Giang province, since 2017. The Cost-Benefit Analysis (CBA) should, as far as possible, take into account the full potential of private and government intervention, the social and environmental benefits and/or the costs of the CSA practices.

10p viedison 13-04-2022 11 1   Download

Research results provide useful information to make decisions for product pricing, investment assessment, product design and technological lines change. Besides, to use ABC method, author give some suggestions for brick manufacturing enterprises such as: training staff about ABC method, improving the closed connection between accounting department and environmental management department.

14p huyetthienthan 23-11-2021 20 1   Download

The paper studies theories of material flow cost accounting (MFCA). The purpose of this paper is to analyse the reality in material management in Viet Nam thermal power plants (TPP). Research is based on the material flow theory, MFCA, the material balance for effective management of the production and material wastes during the manufacturing process. Costs in producing process based MFCA are included material cost, energy cost, system cost and waste management cost.

11p huyetthienthan 23-11-2021 12 2   Download

The study focuses on assessing the effectiveness of bauxite mining and processing in the Central Highlands through the example of Tan Rai (Lam Dong) and Nhan Co (Dak Nong) bauxitealumina complexes by the method of extended cost benefit analysis. External costs have been localized to be taken into account, including opportunity costs, environmental costs, corporate social responsibility costs and contingency costs for environmental incidents.

10p larachdumlanat129 14-01-2021 10 2   Download

This paper mainly focuses on the multi-objective optimization of DGs in microgrid by using self-adaptive genetic algorithm (GA) and fuzzy decision. Five objective functions are taken into account comprising voltage offset, transmission loss, construction cost, purchase cost and the environmental cost.

12p vivalletta2711 11-01-2020 18 0   Download

The primary aim of this study is to identify how environmental or green Accounting could contribute and ensure sustainable development. It is a descriptive study which has investigated about the environmental accounting and sustainable development from the existing literature. The result indicated that most organizations often ignore large environmental costs. The sound green practice accounting is required.

17p trinhthamhodang2 19-01-2020 12 0   Download

Enterprises that want to develop sustainable business with high competitiveness need to balance three factors: economic, environmental and socially responsible, towards a green economy - ensuring the long-term development of future generations starting from the sense of environmental protection. The goal of sustainable development also brings certain benefits to the business when it directly contributes to business value.

12p camtucau99 20-11-2019 40 0   Download

Chapter 12 - Responsibility accounting, quality control, and environmental cost management. After completing this chapter, you should be able to: Explain the role of responsibility accounting in fostering goal congruence, define and give an example of a cost center, a revenue center, a profit center, and an investment center; prepare a performance report and explain the relationships between the performance reports for various responsibility centers.

22p thiendiadaodien_8 24-02-2019 42 2   Download

The findings suggest that Vietnamese public hospitals should not underestimate the contextual and behavioral factors involved in facilitating the functioning of costing systems toward better performance outcomes. This study adds to limited research on behavioral accounting in Vietnamese public hospitals.

23p danhnguyentuongvi27 18-12-2018 34 0   Download

Chapter 12 - Responsibility accounting, quality control, and environmental cost management. After completing this chapter, you should be able to: Explain the role of responsibility accounting in fostering goal congruence, define and give an example of a cost center, a revenue center, a profit center, and an investment center; prepare a performance report and explain the relationships between the performance reports for various responsibility centers.

15p nomoney9 04-04-2017 56 4   Download

(bq) part 2 book "managerial accounting" has contents: tactical decision making, capital investment decisions, inventory management, lean accounting, target costing, and the balanced scorecard, international issues in management accounting, environmental cost management,...and other contents.

406p bautroibinhyen21 14-03-2017 56 7   Download

One of the most important reasons for loss of biodiversity, is that conservation and sustainable use of natural resources is generally not a viable financial option, and this is because of a combination of market and policy failures. Put simply, natural resources are under- valued because no account is taken of the time it takes to produce the next harvest, nor any costs involved in managing lands for future harvests, nor the environmental and social costs associated with loss of products.

60p ranchoctdt7 16-07-2013 84 4   Download