第一直觉教育

搜索

ACCA F5 环境管理会计
时间 : 2017-04-19 13:33:16  点击量:0
ACCA F5  环境管理会计 Environmental Management Accounting  


Environmental management accounting uses some standard accountancy techniques to identify, analyse, manage and hopefully reduce environmental costs in a way that provides mutual benefit to the company and the environment, although sometimes it is only possible to provide benefit to one of these parties. 

环境管理会计使用标准化财务会计技术来识别,分析,管理并且希望以一种为公司和环境提供互惠的方式降低环境成本,尽管有时只能其中一方受益。 

 

For example, activity-based costing may be used to ascertain more accurately the costs of washing towels at a gym. The energy used to power the washing machine is an environmental cost; the cost driver is ‘washing’. 

例如,基于活动的成本计算可能会更准确地确定在健身房洗涤毛巾的成本。给洗衣机提供能量的成本是环境成本;这个成本的驱动力是“清洗”(清洁)。

 

Once the costs have been identified and information accumulated on how many customers are using the gym, it may actually be established that some customers are using more than one towel on a single visit to the gym. 

一旦成本已经确定,并且积累了关于多少客户正在使用健身房的信息,实际上也可以确定,一些客户在使用健身房时会使用不止一条毛巾。 

 

The gym could drive forward change by informing customers that they need to pay for a second towel if they need one. Given that this approach will be seen as ‘environmentally-friendly’, most customers would not argue with its introduction. 

健身房可以改变制度并告知顾客他们需要支付第二条毛巾,考虑到这种做法将被视为“保护环境”,大多数客户不会反对。

 

Nor would most of them want to pay for the cost of a second towel. The costs to be saved by the company from this new policy would include both the energy savings from having to run fewer washing machines all the time and the staff costs of those people collecting the towels and operating the machines. 

大多数顾客可能不愿意支付第二条毛巾的费用。公司从这项新政策中节省的费用将包括节省所有洗衣机和操作机器的所有人的时间和员工的费用。

 

Presumably, since the towels are being washed less frequently, they will need to be replaced by new ones less often as well.

前提假设是,由于毛巾洗的不如以前频繁,他们也不需要经常更换新的毛巾。

 

在ACCA F5 的考试中,我们需要思维灵活,平日多看有关环境管理成本的信息。

 

文章摘自:ACCA Global 2017-3-14

翻译:第一直觉教育

 
分享到: