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Author:Epstein, M. J.
Title:Accounting for product take-back (Produktlebensdauer; Umweltschutzkosten)
Journal:Management Accounting (US)
1996 : AUG, VOL. 78:2, p. 29-33
Index terms:
Freeterms:BETRIEBLICHER UMWELTSCHUTZ,
PRODUKTPOLITIK
Language:eng
Abstract:Another dimension is added to the cost of a product: accounting for the future disposal cost of products produced now and in the past. As society moves toward holding companies responsible for the ultimate disposal of the products they produce, management accounting need to improve their identification and tracking of current and future environmental costs.
SCIMA record nr: 157479
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