akuntansi manajemen edisi 8 oleh hansen & mowen bab 17
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PowerPointPowerPoint Presentation by Presentation by
Gail B. WrightGail B. WrightProfessor Emeritus of AccountingProfessor Emeritus of AccountingBryant UniversityBryant University
© Copyright 2007 Thomson South-Western, a part of The Thomson Corporation. Thomson, the Star Logo, and
South-Western are trademarks used herein under license.
MANAGEMENT ACCOUNTING
8th EDITION
BY
HANSEN & MOWEN
1 INTRODUCTION
17 ENVIRONMENTAL COST MANAGEMENT
STUDENT EDITION
2
1. Discuss the importance of measuring environmental costs.
2. Explain how environmental costs are assigned to products & processes.
3. Describe the life-cycle cost assessment model.
4. Compare & contrast activity- & strategic-based environmental control.
LEARNING OBJECTIVESLEARNING OBJECTIVES
3
Why is it important to measure environmental
costs?
Awareness of environmental costs is important because
environmental regulations & fines have increased.
LO 1
fines
4
ENVIRONMENTAL QUALITY COST MODEL
Looks at costs and their impact for damage done to the environment. In addition to direct costs, there are costs to preventing environmental degradation.
Looks at costs and their impact for damage done to the environment. In addition to direct costs, there are costs to preventing environmental degradation.
LO 1
5
ENVIRONMENTAL DETECTION COSTS
Are costs to determine compliance with appropriate environmental standards including:Regulatory government lawsVoluntary standards (ISO 14001)Management’s environmental policies
Are costs to determine compliance with appropriate environmental standards including:Regulatory government lawsVoluntary standards (ISO 14001)Management’s environmental policies
LO 1
Management’s environmental policies
6
What are environmental external failure costs?
Environmental external failure costs are costs of activities
performed after discharging contaminants & waste into the
environment.
LO 1
7
What information does an environmental cost report
provide?
Environmental cost reports reveal 1) the impact of environmental costs on firm profitability & 2) relative amounts expended in
each category.
LO 1
8
Can environmental failure costs be reduced?
Yes! Investing more in prevention & detection activities will
reduce environmental failure costs.
LO 1
prevention
9
ENVIRONMENTAL COSTING: Definition
ENVIRONMENTAL COSTING: Definition
Full environmental costing assigns both private & societal costs to products. Private costs
are caused by internal processes.
LO 2
10
FORMULA: Cadmium Example
Costs are assigned proportionately when multiple products are produced.
LO 2
External failure cost:
= Total failure cost ÷ Units produced
= $150,000 / 20,000 = $7.50 per unit$7.50 per unit
11
LIFE-CYCLE ASSESSMENT: Definition
LIFE-CYCLE ASSESSMENT: Definition
Identifies environmental consequences of a product
through its entire life cycle & searches for improvements.
LO 3
12
ASSESSMENT STAGES
3 formal stages Inventory analysis
Types, quantities inputs neededEnvironmental releases
Impact analysisEffects of competing designsRelative ranking of effects
Improvement analysisObjective: to reduce environmental impacts
LO 3
13
ENVIRONMENTAL PERSPECTIVE
5 objectives for environmental perspectiveMinimize use of raw or virgin materialsMinimize use of hazardous materialsMinimize energy requirements for production, use
of productMinimize release of solid, liquid, gaseous residuesMaximize opportunities to recycle
LO 4
14
Are environmental activities non-value-added?
Because environmental pollution is equivalent to economic
inefficiency, all failure activities are non-value-added.
LO 4
15
ENVIRONMENTAL COST TREND GRAPH
LO 4
EXHIBITEXHIBIT 17-1017-10
Costs as a percentage of sales trend downward over time.
%
16
BAR GRAPH FOR TRENDS
LO 4
EXHIBITEXHIBIT 17-1117-11
Emissions trend downward over time.
%
17
HAZARDOUS WASTE PIE CHART
LO 4
EXHIBITEXHIBIT 17-1217-12
How do pie charts differ from other graphs in the information they provide?
18
THE ENDTHE END
CHAPTER 17
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