教師資料查詢 | 類別: 期刊論文 | 教師: 郭樂平KUO, LO PIN (瀏覽個人網頁)

標題: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
語言英文
ISSN0959-6526
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
國別英國
公開徵稿
出版型式,電子版,紙本
相關連結
SDGs
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