Accounting for environmental costs as an instrument of environmental controlling in the company

2019 ◽  
Vol 30 (1) ◽  
pp. 87-97 ◽  
Author(s):  
Kusnikamal Taygashinova ◽  
Alfiya Akhmetova
Keyword(s):  
Development Strategy ◽  
Raw Materials ◽  
Accounting System ◽  
Environmental Costs ◽  
Protection Measures ◽  
Content Type ◽  
The Sustainable Development ◽  
Design Calculations ◽  
Cost Accounting System ◽  
The Cost

Purpose The purpose of this paper is study the peculiarities of environmental controlling in the context of the implementation of the sustainable development strategy and the systematization of methods, functions and tools, as well as consideration of the possibility of applying environmental controlling methods in the organization through the consideration of environmental costs. Design/methodology/approach The authors solved the following problems. The authors defined the essence of the concept of “environmental controlling;” conducted an analysis of methods, functions and instruments of environmental controlling; investigated the possibility of accounting for environmental costs as an instrument of environmental controlling; and systematized approaches of using the tool of accounting for environmental costs at enterprises. Findings The approaches to accounting for environmental costs differ in the degree of integration into the existing accounting system and in the frequency of accounts handling (one-time or regular). One-time solutions to accounting for environmental costs (e.g. environmental design calculations) are calculations conducted independently of traditional accounting. Their advantage lies in the fact that they can be formed and used without affecting the existing cost accounting system. However, they generate additional costs and generally receive less recognition than integrated solutions. Accounting for environmental costs is an integrated part of the existing and regularly conducted accounting system. Research limitations/implications Accounting of environmental costs has broad prospects for use in enterprises as an environmental controlling instrument for the improvement of management efficiency and quality. Originality/value Accounting for environmental costs is necessary as an instrument of environmental controlling in order to obtain information on the enterprise interdependencies between costs, revenues, consumption of raw materials and energy as well as environmental protection measures. In addition, the consideration of environmental costs can serve companies as a source for the identification of the potential to reduce the cost of output products.

The Research on the Strategies for Sustainable Development and Environmental Protection

2013 ◽  
Vol 869-870 ◽  
pp. 786-790
Author(s):  
Chen Chen Zhang
Keyword(s):  
Sustainable Development ◽  
Environmental Protection ◽  
Development Strategy ◽  
Protection Measures ◽  
The Sustainable Development ◽  
National Economic ◽  
History Of ◽  
Dialectical Relationship ◽  
Relationship Of

The strategies for sustainable development have been included in the medium and long term plan of 2010 for national economic and social development. Protecting the environment is the most important prerequisite and safeguards for the sustainable development strategy. In the study, we described the history of the environmental problems in the world, the proposal and implications of sustainable development, and outlined the dialectical relationship of development with the environment. The environmental protection measures for sustainable development were proposed here, according to the environmental situation severely affecting its biophysical environment.

vinced that we should not, because I am certain that the lead chambers, considering of the huge quantity of sulfur burned inside, won’t last more than 6 years instead of 15, as formerly forecasted. If that fact is confirmed, deprecia­ tion is not important enough and the profit of the soda factory is overvalued. Though the Board of Directors at the September 4, 1834 meeting was not asked for a decision as regards the length of time allowed for depreciation, it was asked to decide whether deprecia­ tion should be taken on machinery during the first year's service. In the same report, the chief accountant maintains the fictitious nature of the depreciation taken into account: . . . let me remind you of what I told you in my preceding report: there is only one means to have an exact idea of depreciation: it consists, when a building or a piece of machinery is out of use, in appraising its value, and when it is destroyed to take into the Profit and Loss Account the remaining value, less the selling price of materials. By that means we could know exactly the depreciation life of a building or a piece of machinery . . . The method of calculating depreciation was to be completely re­ viewed in the 1870’s as discussed in a subsequent section. Transfer pricing among factories. Transfer pricing also became an issue which was considered by the Company in developing its cost accounting system. The issue arose because the soda factory sold its products to the glass factory on the one hand, and to external customers on the other hand. It first seemed correct to use the same price until this price appeared excessive due to ap­ proximate methods of valuing the quality of goods sold: If that increase in the degrees (measure of quantity for soda) is of little importance for customers delivered to in Paris, it is quite different for the Saint-Gobain’s branch which pays for more degrees than it really gets. Conse­ quently, the soda factory makes a profit to the detriment of the glass factory and increases its cost prices. To conclude, the chief accountant makes some proposals among which: 3) Wouldn't it be convenient to choose a uniform way of costing as regards the transfer transactions between our branches? We could use either the cost price or the mar­ ket price.

2014 ◽  
pp. 264-264
Keyword(s):  
Glass Factory ◽  
Transfer Pricing ◽  
Selling Price ◽  
Accounting System ◽  
The Board Of Directors ◽  
Subsequent Section ◽  
The One ◽  
Cost Accounting System ◽  
The Cost

scholarly journals Costs of care provided in a university hospital for children exposed to or infected with the HIV/AIDS

2007 ◽  
Vol 23 (suppl 3) ◽  
pp. S402-S413 ◽  
Author(s):  
Heloisa Helena de Sousa Marques ◽  
Bernard François Couttolenc ◽  
Maria do Rosário Dias de Oliveira Latorre ◽  
Maria Zilda de Aquino ◽  
Maria Ignez Garcia Aveiro ◽  
...  
Keyword(s):  
Medical Records ◽  
University Hospital ◽  
Accounting System ◽  
Cost Of Treatment ◽  
Costs Of Treatment ◽  
The Mean ◽  
Cost Accounting System ◽  
The Cost ◽  
Mean Cost ◽  
Hiv Aids

The objective of this study was to estimate and analyze the costs of treating children with HIV/AIDS at a university hospital in São Paulo, Brazil. The study collected and analyzed data from 291 medical records of children treated at the hospital as of March 2002. The costs of treatment were estimated for each category of patient (exposed and infected) and severity, based on the quantity of inputs and procedures used in treating each child, based on the cost accounting system used at the hospital. The total cost of treatment for children exposed to the HIV was R$ 956.41 and for those infected with HIV R$ 8,092.71 per year. The mean cost of ambulatory care was R$ 6,047.28 for children with severe conditions, R$ 3,714.45 for those with light/moderate conditions, and R$ 948.63 for the exposed. Hospitalized children had annual costs of R$ 19,353.34, R$ 18,823.16, and R$ 871.03, respectively. The medication was a major factor in the cost of treatment. Our estimates are comparable to the findings from other studies, but lower than corresponding findings from the international literature.

Global steel market will still face oversupply

2016 ◽  
Keyword(s):  
Latin American ◽  
Large Scale ◽  
Raw Materials ◽  
Emerging Market ◽  
Content Type ◽  
The United Kingdom ◽  
Steel Output ◽  
Steel Consumption ◽  
Steel Market ◽  
The Cost

Subject Slow cuts to global steel overcapacity. Significance In 2015, global steel output fell 2.8% compared to 2014, reaching 1.62 billion tonnes. China's production dropped by 2.3% to 804 million tonnes. In 2015, European benchmark steel prices fell by 27%, from 480 dollars/tonne to 350 dollars/tonne, while Chinese prices suffered a 41% drop, from 440 to 260 dollars/tonne. Margins at many steel-making groups contracted, as steel prices fell faster than the cost of raw materials. Large-scale job losses intensified in Europe, with the United Kingdom and Spain enduring the most of the capacity cuts. Impacts Latin American production could suffer from Asian competition unless sector-specific safeguards are introduced. Renewed dollar appreciation could make dollar-denominated debt unsustainable for many emerging-market steel-makers. BRICS exporters will suffer tariffs imposed by the US Department of Commerce. India will remain the industry's best hope for growth, due to its urbanisation and still low per capita steel consumption.

Model of Environmental Problems Priority Arising from the Use of Environmental and Natural Resources in Construction Material Sectors of Thailand

2015 ◽  
Vol 14 ◽  
pp. 76-85
Author(s):  
Pruethsan Sutthichaimethee ◽  
Wanvicechanee Tanoamchard ◽  
Pichan Sawangwong ◽  
Pumipat Pachana ◽  
Nirun Witit-Anun
Keyword(s):  
Natural Resources ◽  
Development Strategy ◽  
Construction Material ◽  
Residential Building ◽  
Building Construction ◽  
Environmental Cost ◽  
Environmental Costs ◽  
The Sustainable Development ◽  
Iron And Steel ◽  
Forward Linkage

The factors used to calculate the Forward Linkage, Backward Linkage and Real Benefit are the Total Environmental Costs. The highest total environmental cost was Iron and Steel that needs to be resolved immediately because it uses natural resources over the carrying capacity, higher environmental cost than standard, and contributes low real benefit. Iron and Steel, secondary steel products and non-residential building construction need to be monitored closely because they are able to link to other production sectors more than other production sectors, and they have high environmental cost. To design the sustainable development strategy of the country, therefore, need to use the information in this research to support the decision.

of the information given to the shareholders, precautions to take for upward appraisal of capital assets, choice of an investment, and dividend policy. In order to raise enough capital for its business, the Company had to inform a growing number of shareholders, which soon became inconsistent with the managers’ freedom to deal with ac­ counting information according to their own needs. The resoultion of this problem led to the distinction between standard­ ized financial accounting for external and management account­ ing for internal use. As it became more and more efficient and advanced, the accounting system led to its own splitting. CONCLUSION Compared to most of the firms, Saint-Gobain had to face very early (in the first half of the 19th century) the problems raised by the setting up of a management accounting system. However, it was not until 1820, 155 years after its creation, that it adopted double entry bookkeeping which included the calculation of costs. This evolution is mainly due to the spreading of the Industrial Revolution in France, which was responsible for the abolition of privileges and the growth of competition in the field of glass pro­ duction. During the period 1820-1880, the cost accounting system had been gradually improved, without any regular outside coercion, according to the needs of the management alone. This leads to two conclusions and two research questions. In 1880, the accounting system facilitated the reckoning of full costs with methods and procedures that are still in use (alloca­ tion of the overhead with the use of activity center accounts, up-to-date transfer pricing methods, analysis of the relationship be­ tween depreciation, dividends and investments, etc ). This full cost method is now over one hundred years old. The development and the mastering of that cost accounting system were absolutely necessary to start the next stage, that is to say the use of those costs to prepare estimates of costs and investments. That stage took place over four decades (1890 to 1930) and led to real budget control towards the end of the Second World War. It should be recognized that the accounting systems of a given period can be very different from one another, which is particu­ larly true in the 19th century, therefore research should look at the variables on which the accounting system of each firm depends. Among the internal ones, the size of the firm, the culture of its

2014 ◽  
pp. 267-267
Keyword(s):  
19Th Century ◽  
Industrial Revolution ◽  
Transfer Pricing ◽  
Cost Accounting ◽  
Accounting System ◽  
Accounting Systems ◽  
Cost Accounting System ◽  
The Cost ◽  
Double Entry ◽  
The 19Th Century

On sustainable development of organization

2016 ◽  
Vol 22 (5) ◽  
pp. 993-1008 ◽  
Author(s):  
Jan M. Myszewski
Keyword(s):  
Sustainable Development ◽  
Organizational Development ◽  
Development Strategy ◽  
Continuous Improvement ◽  
Content Type ◽  
The Sustainable Development ◽  
Organizational Functions ◽  
Paper Form ◽  
Resource Capacity ◽  
Practical Implications

Purpose – The subjects considered in this research paper form the basic prerequisites for improving the effectiveness of organizational development. The author assumes that the effectiveness of any process depends on the size of the reserve of capacity of the resources used in the process (for details, see Appendix). The purpose of this paper is to determine the conditions for the effectiveness of improvement projects. Design/methodology/approach – The author has constructed an algorithm (called ABC) to control the capacity of resources. With its help, the author defines the strategy for improvement in an organization. The basic principle of this strategy is continuous improvement, and tactics to control resources refers to the ABC algorithm. Findings – The author shows that continuous improvement is a prerequisite for the effectiveness of this strategy. It is shown that the features of this strategy reflect sustainable development of the organization. Along with the algorithm ABC, it forms a basis for the sustainable development strategy. The author shows conditions for effectiveness and explains how the strategy shapes the sustainable development of the organization. The author also explains why commitment of top management is necessary, what it is, and how it can benefit the organization. Practical implications – This effort is symbolized by the involvement of resources in projects conducted to improve organizational functions. The result of the capacity growth is increased ability to confront new challenges. Originality/value – The author claims that the strategy for sustainable development is shaping the conditions for a gradual increase in the capacity of the resources used in the improvement process. The growth in resource capacity in the repeatedly run improvement projects can serve as a model of organizational learning. The learning process requires effort.

scholarly journals Economic Principles of Mining Region Sustainable Development

2018 ◽  
Vol 41 ◽  
pp. 04010 ◽  
Author(s):  
Sergey Zhironkin ◽  
Dmitriy Khloptsov ◽  
Natalya Skrylnikova ◽  
Irina Petinenko ◽  
Olga Zhironkina
Keyword(s):  
Sustainable Development ◽  
Development Strategy ◽  
Quantitative Measurement ◽  
Raw Materials ◽  
Point Of View ◽  
Green Economy ◽  
Necessary Condition ◽  
The Sustainable Development ◽  
The Development Strategy

The concept of sustainable development in comparison with other paradigms was the most acceptable, from the point of view of determining the development strategy of society, in the medium and long term. Due to that, such important trends in science and practice as the restructuring and modernization of the economy, energy efficiency, environmental security, "green economy", etc. have been developed. One of the most important areas of research, important both for science and practice, is the measurement sustainability of development using the system of indicators. The quantitative measurement of sustainability makes it possible to shape strategies for the development of countries and regions, taking into account the ecological, social factors that previously could not even compete with economic factors. For Russia, this is important from different perspectives. Among the main reasons there is a significant differentiation of regions in terms of development level and the predominance of "raw materials" in the structure of the economy of many regions. Rational use of natural resources is a necessary condition for the sustainable development of any state or region.

The Design and Implementation of Team Cost Accounting System Based on Dynamic Data Collection

2010 ◽  
Vol 439-440 ◽  
pp. 1277-1280
Author(s):  
Hong Jun Guan
Keyword(s):  
Information Technology ◽  
Data Collection ◽  
Cost Accounting ◽  
Production Equipment ◽  
Accounting System ◽  
Dynamic Data ◽  
Design And Implementation ◽  
Collection Data ◽  
Cost Accounting System ◽  
The Cost

With the development of information technology, as the basis of economic accounting of the companies, it is possible for team cost accounting to be provided with various of basic data collection, data processing and sharing of such data. First of all, the related technology is introduced, then combined with the production process of C4 workshop, it described the analysis result and scheme. In this process, obtaining dynamic data from production equipment is the first step, then according to different devices and various requirements of product cost accounting, calculate the cost for each team, and finally realize the need for assessment of the teams.

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