2016ACCA F5知识点：管理环境成本 3

　　环境成本会计 - ACCOUNTING FOR ENVIRONMENTAL COSTS

　　In the context of Paper F5， when the syllabus requires you to describe the different methods of accounting for environmental costs， it aims to cover two areas：

　　  Internal reporting of environmental costs， which has already been discussed in the introduction.

　　  Management accounting techniques for the identification and allocation of environmental costs： the most appropriate ones for the Paper F5 syllabus are those identified by the UNDSD， namely input/outflow analysis， flow cost accounting， activity-based costing and lifecycle costing.

　　输入/输出分析 - INPUT/OUTFLOW ANALYSIS

　　This technique records material inflows and balances this with outflows on the basis that， what comes in， must go out. So， if 100kg of materials have been bought and only 80kg of materials have been produced， for example， then the 20kg difference must be accounted for in some way. It may be， for example， that 10% of it has been sold as scrap and 90% of it is waste. By accounting for outputs in this way， both in terms of physical quantities and， at the end of the process， in monetary terms too， businesses are forced to focus on environmental costs.

　　流量成本处理 - FLOW COST ACCOUNTING

　　This technique uses not only material flows but also the organisational structure. It makes material flows transparent by looking at the physical quantities involved， their costs and their value. It divides the material flows into three categories： material， system and delivery and disposal. The values and costs of each of these three flows are then calculated. The aim of flow cost accounting is to reduce the quantity of materials which， as well as having a positive effect on the environment， should have a positive effect on a business‘ total costs in the long run.

　　作业成本处理 - ACTIVITY-BASED COSTING

　　ABC allocates internal costs to cost centres and cost drivers on the basis of the activities that give rise to the costs. In an environmental accounting context， it distinguishes between environment-related costs， which can be attributed to joint cost centres， and environment-driven costs， which tend to be hidden on general overheads.

　　周期成本处理 - LIFECYCLE COSTING

　　Within the context of environmental accounting， lifecycle costing is a technique which requires the full environmental consequences， and， therefore， costs， arising from production of a product to be taken account across its whole lifecycle， literally ‘from cradle to grave’

　　相关链接：

　　2016ACCA F5知识点：管理环境成本 1
　　2016ACCA F5知识点：管理环境成本 2