1、原文ENVIRONMENTALCOSTACCOUNTINGENVIRONMENTALMANAGEMENTACCOUNTINGSERVESASAMECHANISMFORIDENTIFYINGANDMEASURINGTHEFULLSPECTRUMOFENVIRONMENTALCOSTSOFCURRENTPRODUCTIONPROCESSESANDTHEECONOMICBENEFITSOFPOLLUTIONPREVENTIONORCLEANERPROCESSES,ANDTOINTEGRATETHESECOSTSANDBENEFITSINTODAYTODAYBUSINESSDECISIONMAKING
2、FORTHELASTDECADE,CORPORATEENVIRONMENTALACCOUNTINGHASGAINEDINCREASEDIMPORTANCEINPRACTICE,OFWHICHCOSTACCOUNTINGRECEIVESMOSTATTENTIONTHISPAPERGIVESANOVERVIEWOFTHEAPPROACHESOFENVIRONMENTALCOSTACCOUNTINGKEYWORDSENVIRONMENTALCOST,ENVIRONMENTALPROTECTION,ENVIRONMENTALMANAGEMENTACCOUNTINGINTRODUCTIONINRECEN
3、TYEARS,ENVIRONMENTALMANAGEMENTACCOUNTINGEMAHASBEENATTRACTINGINCREASINGATTENTIONTHROUGHOUTTHEWORLDTHEREAREVARIOUSDEFINITIONSOFENVIRONMENTALMANAGEMENTACCOUNTING,BUTESSENTIALLY,ANENVIRONMENTALMANAGEMENTACCOUNTINGSYSTEMCANBETHOUGHTOFASAMANAGEMENTACCOUNTINGSYSTEMTHATHASBEENREFINEDSOASTOENABLEUSERSOFTHESY
4、STEMTOBEPROVIDEDWITHINFORMATIONTHATREFLECTSTHEENVIRONMENTALPERFORMANCEOFTHEORGANISATIONTHEUNITEDNATIONSDIVISIONFORSUSTAINABLEDEVELOPMENTHASREFERREDTOENVIRONMENTALMANAGEMENTACCOUNTINGSIMPLYAS“DOINGBETTER,MORECOMPREHENSIVEMANAGEMENTACCOUNTING,WHILEWEARINGANENVIRONMENTALHATTHATOPENSTHEEYESFORHIDDENCOST
5、S”THEINFORMATIONGENERATEDFROMANENVIRONMENTALMANAGEMENTACCOUNTINGSYSTEMMIGHTBEOFAFINANCIALNATUREFOREXAMPLE,THEQUANTIFICATIONOFENVIRONMENTALCOSTS,ORITMIGHTBEPROVIDEDINPHYSICALTERMSSUCHASTHEAMOUNTOFELECTRICITYUSEDWITHINAPARTICULARPROCESSEITHERWAY,THEMOTIVATIONFORDEVELOPINGSUCHASYSTEMWOULDBETOPROVIDEAFO
6、UNDATIONFORANORGANISATIONTOIMPROVEBOTHITSENVIRONMENTALANDFINANCIALPERFORMANCEGENERALLY,COMPANIESARESPENDINGSIGNIFICANTAMOUNTOFMONEYONPOLLUTIONABATEMENTANDCONTROLINMOSTCASESTHESECOSTSREPRESENTTHEMOSTOBVIOUSANDMOSTEASILYMEASUREDENVIRONMENTALLYRELATEDCOSTSBUTITISONLYATOPOFANICEBERGHIDDENENVIRONMENTALCO
7、STSMAYBEGREATERTHANEXPENDITURESTOPOLLUTIONABATEMENTANDCONTROLANDUNCOVERINGOFTHESEHIDDENCOSTSCANPROVIDESIGNIFICANTOPPORTUNITIESFORDECISIONMAKINGANDBUSINESSPLANNINGENVIRONMENTALCOSTSDEFINEANDCLASSIFICATIONWHICHTYPESOFCOSTSSHOULDBEINCLUDEDUNDEREMATHEREISMUCHDEBATEONTHISSUBJECTBECAUSEOFTHEMANYDIFFERENTO
8、PINIONSASTOTHEDEFINITIONOFTHETERMENVIRONMENTALCOSTSACCORDINGTOUSAENVIRONMENTALPROTECTIONAGENCYTHEDEFINITIONOFENVIRONMENTALCOSTDEPENDSONUTILIZATIONOFINFORMATIONINACOMPANYANDTHEENVIRONMENTALCOSTSCANINCLUDECONVENTIONALCOSTSRAWMATERIALSANDENERGYCOSTSWITHTHEENVIRONMENTALRELEVANCE,POTENTIALLYHIDDENCOSTSCO
9、STSWHICHARECAPTUREDBYACCOUNTINGSYSTEMBUTTHENLOSETHEIRIDENTITYINOVERHEADS,CONTINGENTCOSTSCOSTSINAFUTURETIMECONTINGENTLIABILITIES,ANDIMAGEANDRELATIONSHIPCOSTSTHEDIVISIONFORSUSTAINABLEDEVELOPMENTOFTHEUNITEDNATIONSHASPROPOSEDADEFINITIONOFENVIRONMENTALCOSTSTHATDISTINGUISHESFOURTYPESOFCOSTSTHEFIRSTONEISRE
10、LATEDTOALLTHEEFFORTSMADEBYORGANIZATIONSTOREDUCETHEENVIRONMENTALEFFECTSOFTHEIRACTIVITIES,BYUSING“ENDOFPIPE”MEASURESANDTECHNOLOGIESTHESECONDONEISRELATEDTOALLACTIVITIESMADEBYORGANIZATIONSTOPREVENTTHEIRENVIRONMENTALEFFECTSBEFORETHEENDOFTHEPRODUCTIONPROCESS,FOREXAMPLE,BYUSINGCLEANERTECHNOLOGIES,ORBYESTAB
11、LISHINGENVIRONMENTALMANAGEMENTSYSTEMSTHETHIRDANDFOURTHTYPESOFCOSTAREDEFINEDONTHEIDEATHATANYTHINGTHATDOESNOTENTERTHEPRODUCTPRODUCEDBYACOMPANYISANONPRODUCTOUTPUT,SUCHASWASTES,WASTEWATERORLOSTENERGY,ANDTHATALLCOSTSASSOCIATEDTOTHISNONPRODUCTOUTPUTAREREGARDEDASENVIRONMENTALCOSTSTHESEINCLUDEBOTHTHEPURCHAS
12、INGVALUEOFTHEMATERIALSANDTHEPRODUCTIONCOSTSOFPRODUCINGTHENONPRODUCTOUTPUTTHEIFACGUIDANCEDOCUMENTONEMADRAWSTHATDISTINCTIONBETWEEN“WASTEANDEMISSIONCONTROLCOSTS”AND“PREVENTIONANDOTHERENVIRONMENTALMANAGEMENTCOSTS”,WHICH,TOGETHERWITHRESEARCHANDDEVELOPMENTPROJECTS,HELPTOREDUCETHEMATERIALCOSTSOFNONPRODUCTO
13、UTPUTANDTHUSINCREASEECOEFFICIENCYTHEENVIRONMENTALCOSTCATEGORIESBYUNITEDNATIONSAREWASTEANDEMISSIONTREATMENTINCLUDESDEPRECIATIONFORRELATEDEQUIPMENTMAINTENANCEANDOPERATINGMATERIALSANDSERVICESRELATEDPERSONNELFEES,TAXES,CHARGESFINESANDPENALTIESINSURANCEFORENVIRONMENTALLIABILITIESPROVISIONSFORCLEANUPCOSTS
14、,REMEDIATIONPREVENTIONANDENVIRONMENTALMANAGEMENTINCLUDESEXTERNALSERVICESFORENVIRONMENTALMANAGEMENTPERSONNELFORGENERALENVIRONMENTALMANAGEMENTACTIVITIESRESEARCHANDDEVELOPMENTEXTRAEXPENDITUREFORCLEANERTECHNOLOGIESOTHERENVIRONMENTALMANAGEMENTCOSTSMATERIALPURCHASEVALUEOFNONPRODUCTOUTPUTINCLUDESRAWMATERIA
15、LSPACKAGINGAUXILIARYMATERIALSOPERATINGMATERIALSENERGYWATERPROCESSINGCOSTSOFNONPRODUCTOUTPUTINCLUDESLABOURCOSTSENERGYCOSTTHEIFACENVIRONMENTALCOSTCATEGORIESAREMATERIALSCOSTSOFPRODUCTOUTPUTSINCLUDESTHEPURCHASECOSTSOFNATURALRESOURCESSUCHASWATERANDOTHERMATERIALSTHATARECONVERTEDINTOPRODUCTS,BYPRODUCTSANDP
16、ACKAGINGMATERIALSCOSTSOFNONPRODUCTOUTPUTSINCLUDESTHEPURCHASEANDSOMETIMESPROCESSINGCOSTSOFENERGY,WATERANDOTHERMATERIALSTHATBECOMENONPRODUCTOUTPUTIE,WASTEANDEMISSIONSWASTEANDEMISSIONCONTROLCOSTSINCLUDESCOSTSFORHANDLING,TREATMENTANDDISPOSALOFWASTEANDEMISSIONSREMEDIATIONANDCOMPENSATIONCOSTSRELATEDTOENVI
17、RONMENTALDAMAGEANDANYCONTROLRELATEDREGULATORYCOMPLIANCECOSTSPREVENTIONANDOTHERENVIRONMENTALMANAGEMENTCOSTSINCLUDESTHECOSTSOFPREVENTIVEENVIRONMENTALMANAGEMENTACTIVITIESSUCHASCLEANERPRODUCTIONPROJECTSALSOINCLUDESCOSTSFOROTHERENVIRONMENTALMANAGEMENTACTIVITIESSUCHASENVIRONMENTALPLANNINGANDSYSTEMS,ENVIRO
18、NMENTALMEASUREMENT,ENVIRONMENTALCOMMUNICATIONANDANYOTHERRELEVANTACTIVITIESRESEARCHANDDEVELOPMENTCOSTSINCLUDESTHECOSTSFORRESEARCHANDDEVELOPMENTPROJECTSRELATEDTOENVIRONMENTALISSUESLESSTANGIBLECOSTSINCLUDESBOTHINTERNALANDEXTERNALCOSTSRELATEDTOLESSTANGIBLEISSUESEXAMPLESINCLUDELIABILITY,FUTUREREGULATIONS
19、,PRODUCTIVITY,COMPANYIMAGE,STAKEHOLDERRELATIONSANDEXTERNALITIESALSO,THECOSTSRELATEDTOENVIRONMENTCANBEDESCRIBEDASCOSTSWITHININTERNALMANAGEMENTACCOUNT,OREXTERNALFINANCIALACCOUNTSINTHISAPPROACH,INTERNALENVIRONMENTALCOSTSTOTHEFIRMARECOMPOSEDOFDIRECTCOSTS,INDIRECTCOSTS,ANDCONTINGENTCOSTSTHESETYPICALLYINC
20、LUDESUCHTHINGSASREMEDIATIONORRESTORATIONCOSTS,WASTEMANAGEMENTCOSTSOROTHERCOMPLIANCEANDENVIRONMENTALMANAGEMENTCOSTSINTERNALCOSTSCANUSUALLYBEESTIMATEDANDALLOCATEDUSINGTHESTANDARDCOSTINGMODELSTHATAREAVAILABLETOTHEFIRMDIRECTCOSTSCANBETRACEDTOAPARTICULARPRODUCT,SITE,TYPEOFPOLLUTIONORPOLLUTIONPREVENTIONPR
21、OGRAMEG,WASTEMANAGEMENTORREMEDIATIONCOSTSATAPARTICULARSITEINDIRECTCOSTSSUCHASENVIRONMENTALTRAINING,RESEARCHANDDEVELOPMENT,RECORDKEEPINGANDREPORTINGAREALLOCATEDTOCOSTCENTERSSUCHASPRODUCTSANDDEPARTMENTSORACTIVITIESEXTERNALCOSTSARETHECOSTSOFENVIRONMENTALDAMAGEEXTERNALTOTHEFIRMTHESECOSTSCANBE“MONETIZED”
22、IE,THEIRMONETARYEQUIVALENTVALUESCANBEASSESSEDBYECONOMICMETHODSTHATDETERMINETHEMAXIMUMAMOUNTTHATPEOPLEWOULDBEWILLINGTOPAYTOAVOIDTHEDAMAGE,ORTHEMINIMUMAMOUNTOFCOMPENSATION,THATTHEYWOULDACCEPTTOINCURITALLOCATEDENVIRONMENTALCOSTTHEREAREMANYDIFFICULTIESASSOCIATEDWITHIDENTIFICATIONANDALLOCATIONOFTHEENVIRO
23、NMENTALCOSTSWHENENVIRONMENTALCOSTSARENOTADEQUATELYALLOCATED,CROSSSUBSIDIZATIONOCCURSBETWEENPRODUCTSINMOSTCASES,DIFFERENTPRODUCTSAREMADEBYDIFFERENTPROCESSES,ANDEACHPROCESSTENDSTOHAVEADIFFERENTENVIRONMENTALCOSTFOREXAMPLE,CONSIDERAFACILITYWITHTWOPROCESSES,AANDBTHATUSETHESAMENUMBEROFDIRECTLABORHOURSFORA
24、BATCHOFPRODUCTPROCESSA,HOWEVER,USESHAZARDOUSCHEMICALSWHEREASPROCESSBDOESNOTTHEFACILITYINCURSENVIRONMENTALCOSTSFROMTHEUSEOFTHEHAZARDOUSCHEMICALSINANUMBEROFWAYSSPECIFICATIONANDPROCUREMENTOFTHECHEMICALWHICHINCLUDESEVALUATIONOFMATERIALSAFETYDATASHEETSDESIGNOFTHEPROCESSTOMINIMIZEWORKEREXPOSURESHIPPINGCOS
25、TSASSOCIATEDWITHTRANSPORTINGHAZARDOUSCHEMICALSMONITORING,REPORTING,ANDPERMITTINGTOMEETAPPLICABLEREGULATIONSEMPLOYEETRAININGINHANDLINGANDEMERGENCYRESPONSESTORAGEANDDISPOSALCOSTSANDLIABILITYFORTHECHEMICALFROMPURCHASETOGRAVEINADDITION,THEREMAYBELESSTANGIBLECOSTSSUCHASTARNISHEDCORPORATEIMAGEANDINABILITY
26、TOMEETDELIVERYORQUALITYREQUIREMENTSIFALLOFTHESECOSTSAREBUNDLEDAS“ENVIRONMENTAL”OVERHEADANDALLOCATEDTOPROCESSESAANDBONTHEBASISOFDIRECTLABORHOURSORPRODUCTIONVOLUMEBOTHCOMMONPRACTICES,PRODUCTSMADEBYPROCESSBAREINEFFECTSUBSIDIZINGTHOSEMADEBYPROCESSAINOTHERWORDS,ATRADITIONALACCOUNTINGSYSTEMWOULDSHOWPROCES
27、SBTOBEMORECOSTLYTHANITREALLYISANDPROCESSATOBELESSCOSTLYARMEDONLYWITHTHISINFORMATION,MANAGERSAREINCLINEDTOOVERESTIMATETHEPROFITABILITYOFPRODUCTSMADEBYPROCESSAANDCORRESPONDINGLYUNDERESTIMATETHEPROFITABILITYOFTHOSEMADEBYPROCESSBEVENTUALLY,THISTYPEOFACCOUNTINGCANPUTTHECOMPANYATACONSIDERABLECOMPETITIVEDI
28、SADVANTAGECONVERSELY,BYMOREACCURATELYALLOCATINGTHESECOSTS,MANAGERSCANMAKEBETTERDECISIONSABOUTPRODUCTMIXANDABOUTWHERECOSTSAVINGOPPORTUNITIESLIE,THEREBYPUTTINGTHEIRCOMPANIESAHEADOFTHECOMPETITIONEXAMPLESOFENVIRONMENTALCOSTACCOUNTINGITISGENERALLYACCEPTEDTHATMANAGERSWITHINORGANIZATIONSARECOMINGUNDERINCRE
29、ASINGPRESSURETONOTONLYREDUCECOSTS,BUTALSOTOMINIMIZETHEENVIRONMENTALIMPACTSOFTHEIROPERATIONSTHISPRESSUREISCOMINGFROMABROADGROUPOFSTAKEHOLDERS,INCLUDINGGOVERNMENT,MEDIA,CONSUMERS,INVESTORS,EMPLOYEES,FINANCEPROVIDERSANDNONGOVERNMENTORGANIZATIONSTOHELPMINIMIZETHEENVIRONMENTALIMPACTSOFANORGANISATION,INDI
30、VIDUALSNEEDTOBEPROVIDEDWITHINFORMATIONABOUTTHEENVIRONMENTALCOSTSASSOCIATEDWITHTHEIROPERATIONSIN2006THERESEARCHHASEVALUATEDTHEENVIRONMENTALCOSTSOFBOTHAIRCRAFTNOISEANDENGINEEMISSIONSATDIFFERENTSIZEDAIRPORTSINEUROPETHETOTALENVIRONMENTALCOSTSHAVEBEENESTIMATEDTORANGEFROM11MILLIONTO645MILLIONPERYEARDEPEND
31、INGONTHEAIRPORTSIZEANDTRAFFICANDOPERATIONCHARACTERISTICSOFTHEFIVEAIRPORTSSTUDIED,HEATHROWHASTHEHIGHESTNOISEANDENGINEEMISSIONSOCIALCOSTS1,779PERLANDING,WHICHISTHERESULTOFITSLARGENUMBEROFAIRCRAFTMOVEMENTSANDHIGHPOPULATIONAFFECTEDBYNOISEWITHAHIGHVOLUMEOFAIRCRAFTMOVEMENTSANDALARGESURROUNDINGPOPULATION,S
32、CHIPHOLHASLOWERNOISEANDENGINEEMISSIONSOCIALCOSTS1,219PERLANDINGTHANHEATHROWMAASTRICHTHASHIGHERNOISECOSTSTHANGATWICKANDSTANSTEDBUTFEWEREMISSIONCOSTSTHEAGGREGATEDCOSTSOFNOISEANDENGINEEMISSIONSWERECALCULATEDTOBE651,492AND237PERLANDINGFORGATWICK,STANSTEDANDMAASTRICHTRESPECTIVELYTHEMURAUERBIERFROMAUSTRIA
33、USESMATERIALSACCOUNTINGANDCOSTACCOUNTINGDATATOCALCULATETHECOSTOFWASTEGENERATIONATTHEFACILITY,INCLUDINGTHEPURCHASEVALUEOFRAWMATERIALSLOSTINTHEFORMOFWASTEANDTHECOSTOFWASTEDISPOSALBASEDONTHEDATACOLLECTED,MURAUERHASIMPLEMENTEDWASTEMINIMIZATIONEFFORTSWITHTHEFOLLOWINGRESULTSFROM19952000,REDUCTIONINFRESHWA
34、TERUSEPERUNITPRODUCTBY19REDUCTIONINFUELOILUSEPERUNITPRODUCTBY30REDUCTIONINWASTEWATERPERUNITPRODUCTBY32THESEEFFORTSHAVESAVEDTHEFIRMAPPROXIMATELY186,000INTHEYEAR2000INJAPAN,MANYCOMPANIESVOLUNTARILYREPORTONTHEIRENVIRONMENTALANDSUSTAINABILITYPERFORMANCEOFALLTHECOMPANIESLISTEDONTHETOKYOSTOCKEXCHANGE,COMP
35、ANIESREPRESENTINGAPPROXIMATELY58OFTHETOTALVALUEOFLISTEDSTOCKSREPORTTHISINFORMATIONPHYSICALANDMONETARYINFORMATIONAREBOTHREPORTEDWIDELYINANNUALPERFORMANCEREPORTS,PERGUIDELINESDEVELOPEDBYTHEJAPANMINISTRYOFENVIRONMENTTOYOTAUSESTHEEMAINFORMATIONITGATHERSTOPLANACTIVITIESINAREASSUCHASRESOURCECONSERVATIONAN
36、DRECYCLING,ENERGYCONSERVATION,ANDPOLLUTIONPREVENTIONINADDITION,TOYOTAISABLETOESTIMATETHETOTALCOSTSANDBENEFITSOFTHECOMPANYSENVIRONMENTALACTIVITIESIN2005,TOTALENVIRONMENTALCOSTSWERE2378BILLIONYENTHISREPRESENTSANINCREASEOF67BILLIONYENFROMTHEPREVIOUSFISCALYEARANDACCOUNTSFOR23OFNETSALESIN2005,TOTALENVIRO
37、NMENTALCOSTSOFMITSUBISHIWERE12754BILLIONYEN,ANDFORHONDAWERE14334BILLIONYENINDENMARK,EMAMATERIALSACCOUNTINGBYDANISHCOMPANIESISPROMOTEDVIATHEREQUIREMENTSOFTHEGREENACCOUNTSACT,WHICHREQUIRESTHATAPRIORITYSETOFCOMPANIESREPORTTHEFOLLOWINGDATAONCONSUMPTIONOFWATER,ENERGY,ANDRAWMATERIALSSIGNIFICANTTYPESANDVOL
38、UMESOFPOLLUTANTSEMITTEDTOAIR,WATERANDSOILSIGNIFICANTTYPESANDVOLUMESOFPOLLUTANTSINPRODUCTIONPROCESSES,WASTEORPRODUCTS40OFTHECOMPANIESHAVEACHIEVEDENVIRONMENTALIMPROVEMENTS50OFTHECOMPANIESHAVEINVOLVEDEMPLOYEESINPREPARINGTHEGREENACCOUNT60OFTHESECOMPANIESHAVEEXPERIENCEDAPOSITIVEEFFECTOFTHISFORSEVERALCOMP
39、ANIES,WORKINGWITHGREENACCOUNTSHASALSOCONTRIBUTEDTOTHEESTABLISHMENTOFNEWENVIRONMENTALPOLICIES,SETTINGUPENVIRONMENTALACTIONPLANSORINTRODUCTIONOFENVIRONMENTALMANAGEMENTIN2005,BAXTERPROMOTEDBESTPRACTICESACROSSTHECOMPANY,INCREASEDTHENUMBEROFFACILITYENERGYREVIEWS,TRACKEDMORECLOSELYTHECOMPLETIONOFIDENTIFIE
40、DENERGYSAVINGSPROJECTSANDEXPANDEDTHEUSEOFUTILITYINVOICEPAYMENTSERVICESFACILITYBASEDENERGYEFFICIENCYPROJECTSINCLUDEDTHEFOLLOWINGREPLACINGMETALHALIDELAMPSANDHIGHPRESSURESODIUMLAMPSWITHENERGYEFFICIENTLIGHTINGSYSTEMS,INSTALLINGIMPROVEDCONTROLTECHNOLOGIES,CONDUCTINGLIGHTINGSURVEYSANDINSTALLINGIMPROVEDLIG
41、HTINGREFLECTORSTHISPRODUCEDESTIMATEDANNUALSAVINGSOF40,000TO250,000PERFACILITYIMPROVINGMOTOREFFICIENCYBYUSINGINTELLIGENTCONTROLSFORMOTORSWITHVARYINGLOADSEFFICIENCYGAINSVARYBUTRANGEFROM5TO60PERCENTOPTIMIZINGTHEGENERATIONANDDISTRIBUTIONOFCOMPRESSEDAIRUSEDINMANUFACTURINGPROCESSESIN2005,TOTALENVIRONMENTA
42、LCOSTSOFBAXTERWERE218MILLIONCONCLUSIONLIMITSOFTRADITIONALFINANCIALANDCOSTACCOUNTINGMETHODSTOREFLECTEFFORTSOFORGANIZATIONSTOWARDSSUSTAINABILITYANDTOPROVIDEMANAGEMENTWITHINFORMATIONNEEDEDTOMAKESUSTAINABLEBUSINESSDECISIONSHAVEBEENBROADLYRECOGNIZEDINFORMATIONONENVIRONMENTALPERFORMANCEOFORGANIZATIONSMIGH
43、TBEAVAILABLETOSOMEEXTENT,BUT,DECISIONMAKERSOFINTERNALCOMPANY,ASWELLASTHOSEINPUBLICAUTHORITIES,ARESELDOMABLETOLINKENVIRONMENTALINFORMATIONTOECONOMICVARIABLESANDARECRUCIALLYLACKINGENVIRONMENTALCOSTINFORMATIONASACONSEQUENCE,DECISIONMAKERSFAILTORECOGNIZETHEECONOMICVALUEOFNATURALRESOURCESASASSETS,ANDTHEB
44、USINESSANDFINANCIALVALUEOFGOODENVIRONMENTALPERFORMANCEBEYOND“GOODWILL”INITIATIVES,AFEWMARKETBASEDINCENTIVESEXISTTOINTEGRATEENVIRONMENTALCONCERNSINDECISIONMAKINGSOURCEBETIANULEONTINAENVIRONMENTALCOSTACCOUNTINGJ/OLHTTP/STECONOMICEUORADEARO/ANALE/VOLUME/2007/V2FINANCESACCOUNTINGANDBANKS/26PDF20070408/2
45、0101127译文环境成本会计环境管理会计作为一种全方位的机制，用于确定和衡量环境成本的现有生产工艺和预防污染或清洁工艺的经济利益，并将这些成本和效益融入企业的日常决策中。在过去的十年中，企业环境会计已在实践中变得日益重要，其中成本会计受到最多的关注。本文对环境成本会计的方法进行了综述。关键词环境成本环境保护环境管理会计简介近年来，环境管理会计（EMA）已越来越引起全世界的关注。对环境管理会计有各种定义，但本质上，环境管理会计系统可以看作是一个已得到改进的管理会计系统，该系统便于对系统用户提供必要的信息和反映环境组织的绩效。联合国可持续发展组织提出环境管理会计只是“做得更好、更全面的管理会计，
46、打开眼睛，找出戴着帽子的环境的隐藏成本。”从环境管理会计系统产生的信息可能是金融性质（例如量化环境成本），也可能会提供物质形式（如在一个特定的过程中使用的电力金额）。无论哪种方式，开发这种系统的动机是提供一个组织以改善其环境和财务绩效的基础。一般来说，企业在减少和控制污染上支出大量的资金。在大多数情况下，这些费用是最明显和最容易衡量与环境有关的费用。但它只是冰上的顶部。隐藏的环境成本可能比治理和控制污染支出更多，这些隐性成本可提供决策和业务支出规划方面有这更大的机会。环境成本的定义和分类环境管理成本之下的成本应该包括哪些类型对于这个概念有很多中不同的辩论，因为很多不同的意见按不同的依据对环境成
47、本进行分类。据美国环境保护署（EPA）的环境成本定义取决于公司利用环境信息的程度，可以包括传统的环境成本（原材料和能源成本与环境相关的成本），潜在的隐藏成本（费用被成本会计系统捕获但随后失去间接的身份），未来可能发生的或有负债和费用（成本或有负债），企业形象和公共关系成本。联合国可持续发展司对环境成本提出了定义，区分为四种类型的成本第一种是有关组织所作出的努力，以减少其活动对环境的影响，其次是“尾管”的措施和技术；第二种是组织有关影响环境的所有活动，防止在生产过程中产生。例如，通过使用清洁技术或建立环境管理系统。第三种和第四种类型的定义是任何不进入公司生产产品所产生的一种非产品输出能量，如垃圾
48、、废水或损失的能量，并且所有这种非产品的输出费用被视为环境成本。这既包括采购的材料产值和非产品的产出。国际会计师联合会的文件对于环境管理会计的描述包括废物和排放控制及预防和其他环境管理费用，其中，共同研究和开发项目，有助于减少非产品产出的成本，从而增加非生态效益。联合国对环境成本的分类如下废物处理和排放包括相关的折旧、维修和操作材料和服务；相关人员；费，税，收费；罚款和罚金；环境责任保险；准备金清理，整治费用。防治及环境管理包括环境管理的外部服务；人员一般环境管理活动；研究与发展；清洁技术的额外支出；其他环境管理成本。材料的非产品产出的购买价值包括原料；包装；辅助材料；操作材料；能源；水。非产
49、品输出处理成本包括劳动力成本；能源成本。IFAC的环境成本类别。原材料成本的产品输出包括天然资源的采购成本，例如水和其他材料经过转换成产品，副产品及包装。非产品产出的材料成本包括购买（有时处理）能源、水和其他材料的成本，成为非产品输出（即废物和排放）。废物和排放控制成本包括成本运输，处理和处置废物和排放；补救和赔偿环境损害的有关费用；以及任何成本控制相关的法规遵从。预防和其他环境管理成本包括预防环境管理活动的费用，比如清洁生产项目；也包括其他环境管理活动的成本，包括环境规划与系统，环境测量，环境沟通和任何其他有关活动。研究与开发成本包括研究和开发项目中有关环境问题的成本。有形的成本减少包括内部和外部的相关具体问题的费用少，例如包括责任，将来的法规，生产率，公司形象，利益相关者关系和外部性。此外，有关环境的成本可以说是在内部管理账户或外部财务账目的费用。在这种方法中，对公司的内部环境成本是由直接成本、间接成本以及未来可能发生的成本构成。这些通常包括整治或修复费用，废物管理费用或其他合规和环境管理费用。内部成本通常能够向公司提供估计和分配使用标准成本计算的模型。直接成本能够究其特定的产品，网站，污染或污染预防方案（例如，废物管理或在一个特定的场地的修复费用）的类型。间接成本如环保培训，研究与发展，记录保存和报告被分配到成本中心，
