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Economic Benefit Assignment in Environmental Cost Allocation Toward a Suggestion Model.doc

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Economic Benefit Assignment in Environmental Cost Allocation Toward a Suggestion Model

EconomicBene?tAssignmentinEnvironmental CostAllocation:TowardaSuggestionModel CollinsC.Ngwakwe Thispaperaimstosuggestamodeltorewarda‘dirtyproduct’which hasthepotentialtoo?ersalespromotionservicestoother‘cleanprod- ucts’inamultipleproduct?rm.Thepapersuggestsamodel–eco- nomic bene?t assignment (eba) for apportionment of direct waste costswhereapollutingproducto?ersasalespromotionbene?ttoother ‘cleanproducts’ofthesamecompany,whichproposesthatbene?ting productsshouldbeassignedaproportionofthedirectwastecostof thepollutingproduct(asaservicecharge)basedontheproportionof promotionbene?t(salesbene?t)receivedfromthepollutingproduct. Theideaisthat,basedontransferpricingtheory,suchpromotionser- vicewouldbepaidfor,ifo?eredbyanoutsideagent.Whilstacademic debateisexpectedtoensuefromthissuggestionmodel,furthercase researchisimperativetodemonstrateindustrialapplicability. KeyWords:environmentalcostallocation,wastecostallocation, economicbene?tassignment,performanceevaluation,activitybased costing,transferpricing jelClassi?cation:m11,m41 Introduction Contemporarypressureforcorporateenvironmentalresponsibilityhas causedreformsincostingsystemstoproperlyaccountforenvironmen- talcosts.Popularmethodologytoachievetransformationisrootedon polluterpaysprincipleStenisandHogland(2002)inwhichthepolluting departmentismeanttobearitspollutingcostsbyapplyingtheactiv- itybasedcosting(abc)system(KreuzeandGale1994).Thus,improve- mentintraditionalcostingsystemhascontributedtoimprovingdivi- sionalperformanceevaluationandincentiveschemesindecentralised organisations such as in multiple product ?rms (Cooper and Kaplan 1988a).Thisisanotablecontributionasdivisionalperformanceandin- centiveschemesdependone?ectivecostallocationandtransferpric- ing(BaimanandRajan2002).However,althoughrationally,apollut- DrCollinsC.NgwakweisanAssociateProfessorattheSchoolof Accountancy,FacultyofManagementandLaw,Universityof Limpopo,SouthAfrica. ManagingGlobalTransitions10(3):283–299 284 CollinsC.Ngwakwe ingproductshould