Environmental Cost Accounting in a Small Enterprise – A Case Study

2021 ◽  
pp. 1-16
Author(s):  
Grzegorz BUCIOR ◽  
Arleta SZADZIEWSKA
Keyword(s):  
Natural Environment ◽  
Environmental Awareness ◽  
Cost Accounting ◽  
Environmental Cost ◽  
Small Enterprise ◽  
Business Activity ◽  
Environmental Costs

The studies conducted so far in Poland indicate not only the low environmental awareness of SMEs, but also incorrect reporting of their impact on the natural environment. What is more, in entities from this group, the environmental costs arising in the course of their business activity are undervalued.

scholarly journals Environmental crisis effect on environmental costs

2021 ◽  
Vol 937 (2) ◽  
pp. 022036
Author(s):  
T Podolskaya ◽  
G V Kravchenko ◽  
Kh Shatila
Keyword(s):  
Environmental Management ◽  
Decision Making ◽  
Environmental Performance ◽  
Cost Accounting ◽  
Economic Benefits ◽  
Decision Makers ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Financial Benefit ◽  
Business Decision

Abstract Environmental management accounting is a mechanism for determining and evaluating, and incorporating these cost and benefit in the day-to-day business decision making, the full spectrum of environmental costs of current production processes and the economic benefits of contamination prevention, or cleaner processes. In practice, the past 10 years have acquired significance from corporate accounting, which is the most prominent part of cost accounting. Limits were widely acknowledged of conventional financial and cost accounting techniques reflecting companies’ sustainability efforts and providing management with necessary information for sustainable business choices. Information on companies’ environmental performance may be somewhat accessible, but both domestic decision makers and those at the level of public authorities are seldom able to connect environmental information with economic variables and are essentially deprived of environmental cost information. Decision makers do thus not recognize the economic worth of natural resources as asset and the commercial and financial benefit of excellent environmental performance. Beyond ‘goodwill’ efforts, there are a number of market-based incentives for integration with decision making of environmental issues. This article provides an outline of environmental management methods and we evaluate environmental costs in terms of current economic crisis.

scholarly journals ANALISIS PENERAPAN AKUNTANSI BIAYA LINGKUNGAN PADA PT. ROYAL COCONUT AIRMADIDI

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Regina Mariana Franciska ◽  
Jullie J. Sondakh ◽  
Victorina Z. Tirayoh
Keyword(s):  
Qualitative Research ◽  
Secondary Data ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Environmental Cost ◽  
Financial Statement ◽  
Primary Data ◽  
Environmental Costs

Environmental Accounting is an accounting science that has the function of identifying, measuring, valuing, recognizing, presenting, and disclosing costs incurred for the purpose of managing the environment. This study aims to determine the application of Environmental Cost Accounting at the company, in terms of identifying, measuring, presenting, and disclosing the Environmental Costs that exist in the company.The research was conducted at the PT. Royal Coconut Airmadidi. This study is a qualitative research. This study uses primary data and secondary data. The result of this research is the application of Environmental Cost Accounting in the company in terms of recognition, measurement, presentation, and disclosure of Environmental Cost has sealed with existing Financial Standars Accounting. But, the company has not made a specific Financial Statement.

scholarly journals Analysis Of Green Accounting To Support Corporate Social Responsibility (Case Study : Semen Gresik Hospital)

2016 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Marisya Mahdia Khoirina
Keyword(s):  
Environmental Management ◽  
Environmental Problem ◽  
Point Of View ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Green Accounting ◽  
Financial Report ◽  
Corporate Social ◽  
Work Up

AbstractThe Implementation of green accounting in hospital activities is the first step to solved environmental problems. Implementation of green accounting will work up the ability to minimize the environmental problem. The purpose of this accounting process is to improve the efficiency of environmental management by assessing environmental activities from a cost point of view (environmental cost). This research is a descriptive qualitative study using case studies method on Semen Gresik Hospital. This study aims to determine how to conduct environmental management and the application of the concept of green accounting. The research results revealed that Semen Gresik Hospital has not implemented the concept of green accounting yet. This can be seen in the identification of costs, there is no aspect of measurement and clear classification how a costs is categorized as environmental costs or not. The results also showed that the Semen Gresik Hospital had not made the environmental financial report.

scholarly journals Implementation of environmental cost accounting during the COVID-19 pandemic in medical waste management

2021 ◽  
Vol 6 ◽  
Author(s):  
Ni Luh Putu Purna Yogiswari ◽  
I. G. A. N. Budiasih ◽  
I Putu Sudana ◽  
Ni Putu Sri Harta Mimba
Keyword(s):  
Waste Management ◽  
General Hospital ◽  
Environmental Sustainability ◽  
Cost Accounting ◽  
Medical Waste ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Goods And Services ◽  
Medical Waste Management ◽  
Cost Report

This study aims to investigating the implementation of environmental cost accounting during the COVID-19 pandemic in relation to medical waste management at Wangaya General Hospital, Denpasar Indonesia using qualitative approach through case studies. Data were collected through field-observation, documentation and interviews with 4 key informants. The results show that the Wangaya Hospital had implemented environmental cost accounting, but had not made an explicit disclosure of environmental costs. There is no environmental cost report, and the operational statement is only reported in the goods and services expense account. But in other hand, Wangaya General Hospital already integrated among the economic, social, and environmental sustainability. The research results also show that Wangaya General Hospital still able to manage their business in the midst of the COVID-19 pandemic.

scholarly journals Uncovering the hidden costs by evaluating ecological costs

2021 ◽  
Vol 24 (1) ◽  
pp. 153-172
Author(s):  
Ignatius Novianto Hariwibowo
Keyword(s):  
Environmental Management ◽  
Management Practices ◽  
Cane Sugar ◽  
Environmental Cost ◽  
Cost Calculation ◽  
Environmental Costs ◽  
Environmental Management Practices ◽  
Environmental Management Accounting ◽  
Compensation Costs

This study aims to calculate the environmental costs of a sugar cane producer. Worsening environmental problems have required the company to implement environmental management practices. Nevertheless, the results of these environmental management practices need to be evaluated by comparing its ecological costs (eco-costs) as the external costs with costs allocated by the company to manage the environment. Accordingly, this study employs the case study at a cane sugar producing company located in Yogyakarta Specific Region Province. Furthermore, we combine two environmental cost calculation methods, namely the Environmental Management Accounting (EMA) and Life Cycle Assessment (LCA) methods. The EMA approach seeks to identify prevention and compensation costs. Meanwhile, the LCA approach is used to calculate eco-costs. We convert the eco-cost values based on the values from the table of ecological cost values at www.ecocostsvalue.com. The results of this study show that the company incur environmental impact costs much greater than its prevention and compensation costs. These findings indicate that the company has not incorporated hidden environmental costs in its environmental management.

ENVIRONMENTAL ACCOUNTING FOR WASTE PROCESSING IN SITI AISYAH HOSPITAL LUBUKLINGGAU CITY

2019 ◽  
Vol 24 (1) ◽  
pp. 1-7
Keyword(s):  
Accounting Standards ◽  
Environmental Accounting ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Administrative Costs ◽  
Government Accounting ◽  
Living Things ◽  
The Republic ◽  
The Government ◽  
And Behavior

The concept of Green (environmental) Accounting (Kusumaningtias, 2013; Ratnaningsih et al., 2004; Suparmoko, 2005; Susilo, 2008) namely Environmental Accounting has actually begun to develop since the 1970s in Europe. However, until the mid 1990s, the concept of Environmental Accounting was not much spread. Based on the Constitution of The Republic of Indonesia Number 32 year 2009 concerning Protection and Management of the Environment, Environment is the unity of space with all objects, power, circumstances, and living things, including humans and behavior, which affect nature itself, sustainability and humans and other living things welfare. The focus of this study lies in the application of Environmental Accounting at Siti Aisyah Hospital in Lubuklinggau, based on Government Accounting Standards (SAP) Number 71 year 2010 on Waste Management (Government Accounting, 2011). The problem in this study is to find out whether the application of Environmental Accounting at Siti Aisyah Hospital is in accordance with the Government Standards. The results of this study have shown that Siti Aisyah Hospital in Lubuklinggau has implemented environmental cost accounting. These environmental costs are included in maintenance costs, but the hospital has not presented a specific report on Environmental Accounting in more detail. This hospital has carried out the process of identifying, measuring, recording, presenting, and also disclosing as already explained in Government Accounting Standards No. 71 year 2010, namely presenting environmental costs by including components of environmental costs on general and administrative costs. This hospital has also managed its waste properly and has also incurred environmental costs.

scholarly journals Integration of Emergy Analysis with Building Information Modeling

2021 ◽  
Vol 13 (14) ◽  
pp. 7990
Author(s):  
Suman Paneru ◽  
Forough Foroutan Jahromi ◽  
Mohsen Hatami ◽  
Wilfred Roudebush ◽  
Idris Jeelani
Keyword(s):  
Life Cycle ◽  
Building Materials ◽  
Building Information Modeling ◽  
Energy Analysis ◽  
Information Modeling ◽  
Environmental Cost ◽  
Emergy Analysis ◽  
Modeling Tools ◽  
Building Information

Traditional energy analysis in Building Information Modeling (BIM) only accounts for the energy requirements of building operations during a portion of the occupancy phase of the building’s life cycle and as such is unable to quantify the true impact of buildings on the environment. Specifically, the typical energy analysis in BIM does not account for the energy associated with resource formation, recycling, and demolition. Therefore, a comprehensive method is required to analyze the true environmental impact of buildings. Emergy analysis can offer a holistic approach to account for the environmental cost of activities involved in building construction and operation in all its life cycle phases from resource formation to demolition. As such, the integration of emergy analysis with BIM can result in the development of a holistic sustainability performance tool. Therefore, this study aimed at developing a comprehensive framework for the integration of emergy analysis with existing Building Information Modeling tools. The proposed framework was validated using a case study involving a test building element of 8’ × 8’ composite wall. The case study demonstrated the successful integration of emergy analysis with Revit®2021 using the inbuilt features of Revit and external tools such as MS Excel. The framework developed in this study will help in accurately determining the environmental cost of the buildings, which will help in selecting environment-friendly building materials and systems. In addition, the integration of emergy into BIM will allow a comparison of various built environment alternatives enabling designers to make sustainable decisions during the design phase.

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