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ACCA PM知识点：Controlling environmental costs
文章来源：ACCA全球官网
发布时间：2021-09-01 17:42
阅读：1719次
Controlling environmental costs
It is only after environmental costs have been defined,identified and allocated that a business can begin the task of trying to control them.
As we have already discussed,environmental costs will vary greatly from business to business and,to be honest,a lot of the environmental costs that a large,highly industrialised business will incur will be difficult for the average person to understand,since that person won’t have a detailed knowledge of the industry concerned.
I will therefore use some basic examples of easy-to-understand environmental costs when considering how an organisation may go about controlling such costs.Let us consider an organisation whose main environmental costs are as follows:
1.waste and effluent disposal
2.water consumption
3.energy【点击免费下载>>>更多ACCA学习相关资料】
4.transport and travel
5.consumables and raw materials.
Each of these costs is considered in turn below.
Waste
There are lots of environmental costs associated with waste.For example,the costs of unused raw materials and disposal;taxes for landfill;fines for compliance failures such as pollution.It is possible to identify how much material is wasted in production by using the‘mass balance’approach,whereby the weight of materials bought is compared to the product yield.From this process,potential cost savings may be identified.In addition to these monetary costs to the organisation,waste has environmental costs in terms of lost land resources(because waste has been buried)and the generation of greenhouse gases in the form of methane.
Water
You have probably never thought about it but businesses actually pay for water twice–first,to buy it and second,to dispose of it.If savings are to be made in terms of reduced water bills,it is important for organisations to identify where water is used and how consumption can be decreased.
Energy
Often,energy costs can be reduced significantly at very little cost.Environmental management accounts may help to identify inefficiencies and wasteful practices and,therefore,opportunities for cost savings.
Transport and travel
Again,environmental management accounting can often help to identify savings in terms of business travel and transport of goods and materials.At a simple level,a business can invest in more fuel-efficient vehicles,for example.
Consumables and raw materials
These costs are usually easy to identify and discussions with senior managers may help to identify where savings can be made.For example,toner cartridges for printers could be refilled rather than replaced.
This should produce a saving both in terms of the financial cost for the organisation and a waste saving for the environment(toner cartridges are difficult to dispose of and less waste is created this way).
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