重要意义 from a clear understanding & effective management of environment‐related costs
★考点 Defining and accounting for environmental costs 定义(2 种不同定义方式)
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Environmental prevention |
The costs of activities undertaken to prevent the production of |
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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 |
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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 into |
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Environmental external |
Costs incurred on activities performed after discharging waste |
★考点‐论述题(13.Dec.Q1)4 种确认和分配环境成本的方法:
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Conventional cost 传统成本 |
Raw material and energy costs 与环境相关的 |
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Potentially hidden costs |
In ‘general overheads’普遍账户里涵盖的,没有单列 |
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Contingent costs 或有成本 |
Costs to be incurred at a future date, eg clean up costs |
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Image and relationship |
为了企业声誉和公共关系而产生的成本,the costs of |
Input/ outflow analysis 流入/流出分析 |
The material inflows are recorded and balanced with outflows. |
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Flow cost accounting
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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 |
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Activity‐based costing |
用 ABC 方式来处理 environment‐related costs(原来它是 |
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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 |
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