Industrial Environmental Accounting Model Design —ake an Electronic Company for Example
Date Issued
2009
Date
2009
Author(s)
Chang, Chiao-Ling
Abstract
Abstractanagerial thinking about “quality” has evolved since the Industrial Revolution, from inspection to total quality management (TQM) to the latest product liability. Nowadays, companies care not only about product quality but also whether the manufacturing processes and the use of products will cause pollution or danger. A company’s reputation will be harmed if it’s products have any problems. Especially, the eco-awareness is prevailing; clean and green products have become the consumers’ first choice. nder traditional accounting systems, companies cannot record detailed information relating to environmental expenses, and thus lack environmental performances indexes. n recent decades, the United Nations and some other advanced countries have made efforts to create environmental accounting frameworks. The Taiwan government also assists several companies in implementing environmental accounting systems. However, these projects all focus on how to record environmental costs but neglect environmental benefits. This study was based on our research case, a leading electronics company. Based on the refinements of the environmental accounting guidelines introduced by the Ministry of Environment of Japan accompanied by energy-carbon dioxide conversion index introduced by the United States Environmental Protection Agency (EPA) , the research was conducted to calculate the environment-relating data of the case company and produce four main statements, (1) Environmental Conservation Cost Statement, (2) Environmental Conservation Benefit Statement, (3) Economic Benefit Associated with Environmental Conservation Activities and (4) Environmental Income Statement. Also, this research introduces eight indexes to measure the performance of the target company’s environmental activities. t the end of this research paper, I will raise some important problems of implementing environmental accounting and give my suggestions for future researches. It is anticipated that this research could provide useful reference for enterprises when implementing environmental accounting. ey Words: Environmental Accounting, Green Accounting, Environmental Cost, Environmental Benefit, Quality Cost
Subjects
Environmental Accounting
Green Accounting
Environmental Cost
Environmental Benefit
Quality Cost
SDGs
Type
thesis
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