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外文翻译
原文
A design for environmental accounting information system
Material Source: International Journal of Strategic Management, August, 2009
Author: Sorin Achim
1. INTRODUCTION
It has often been suggested that the current accounting system maybe ill-equipped to address environmental issues. The traditional system puts no emphasis on the environmental costs of an organisations operations. Overhead accounts tend to include many costs that are product and process specific but not on the environmental consequences. More often than not, environmental-related costs are hidden in overhead accounts. An assessment of the relative importance of environment-related costs and cost drivers of different processes and product lines can help an organisation determine whether or not the cost allocation bases being used are appropriate for those costs (Sulaiman Ahmad, 2006). Thus, integrating environmental accounting into mainstream corporate accounting is essential. Having a proper environmental accounting system would enable managers to make more informed decisions on such matters. The system, in providing a better analysis of environmental costs, may reveal opportunities that might increase revenues such as the recycling of raw materials, better product design and better manufacturing processes, amongst others.
The paper focuses on the environmental accounting information system as a link in order to connect the environmental and the economic performance of an enterprise. The viewpoints presented are:
dentifying and analysing the environmental factors of business processes and defining the interrelation of environmental, financial and operational factors;
Presenting the environmental accounting system, its position in the economic system of the company, the components of the environmental accounting system, the flow of environmental information, the receivers of the environmental information
2. RESEARCH METHODOLOGY
The study represents a practical and theoretical examination of
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