Integrating information about the cost of carbon through activity-based costing
學年 101
學期 1
出版（發表）日期 2012-11-01
作品名稱 Integrating information about the cost of carbon through activity-based costing
作品名稱（其他語言）
著者 Tsai, Wen-hsien; Shen, Yu-shan; Lee, Pei-ling; Chen, Hui-chiao; Kuo, Lopin; Huang, Chi-chou
單位 淡江大學會計學系
出版者 Netherlands: Elsevier B.V.
著錄名稱、卷期、頁數 Journal of Cleaner Production 36, pp.102–111
摘要 Environmental protection has been an issue of serious concern for many years. It is not a trend, but the responsibility of corporations. This responsibility for environmental protection should be internalized into business operations d prior to production d in order to reflect the true cost of the final product. Due to the use of traditional cost accounting, many organizations have not estimated their environmental costs precisely. Therefore environmental accounting systems such as carbon management accounting, environmental management accounting and greenhouse-gas accounting have attracted worldwide attention. In this paper, we propose an integrated concept d the Activity-Based Costing approach d to solve the problem of environmental and cost evaluation. We include a case study of an existing pulp and paper company in Taiwan to show that the activity-based costing method estimates emissions of waste and the environmental costs of a final product more accurately than traditional approaches do. The method can, therefore, provide information for use in existing environmental accounting systems and help managers incorporate environmental costs into their decision-making processes.
關鍵字 Activity-Based Costing;Environmental cost;External costs of carbon emission
語言 en
ISSN 0959-6526
期刊性質 國外
收錄於 SCI
產學合作
通訊作者 Tsai, Wen-hsien
審稿制度 是
國別 GBR
公開徵稿
出版型式 ,電子版,紙本
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