Integrating information about the cost of carbon through activity-based costing

doi:10.1016/j.jclepro.2012.02.024

淡江大學機構典藏 > 商管學院 > 會計學系暨研究所 > 期刊論文 > Item 987654321/76492

請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/76492

題名:	Integrating information about the cost of carbon through activity-based costing
作者:	Tsai, Wen-hsien;Shen, Yu-shan;Lee, Pei-ling;Chen, Hui-chiao;Kuo, Lopin;Huang, Chi-chou
貢獻者:	淡江大學會計學系
關鍵詞:	Activity-Based Costing;Environmental cost;External costs of carbon emission
日期:	2012-11-01
上傳時間:	2012-05-13 21:10:28 (UTC+8)
出版者:	Netherlands: Elsevier B.V.
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.
關聯:	Journal of Cleaner Production 36, pp.102–111
DOI:	10.1016/j.jclepro.2012.02.024
顯示於類別:	[會計學系暨研究所] 期刊論文

文件中的檔案:

檔案	描述	大小	格式	瀏覽次數
index.html		0Kb	HTML	110	檢視/開啟

在機構典藏中所有的資料項目都受到原著作權保護.

TAIR相關文章

資料載入中.....