search query: @freeterm BETRIEBLICHER UMWELTSCHUTZ, / total: 96
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| Author: | Kreuze, J. G. Newell, G. E. |
| Title: | ABC and life cycle costing for environmental expenditures (Kostenrechnungssystem) |
| Journal: | Management Accounting (US)
1994 : FEB, VOL. 75:8, p. 38-42 |
| Index terms: | |
| Freeterms: | BETRIEBLICHER UMWELTSCHUTZ, KOSTENZURECHNUNG, ABFALLBESEITIGUNG |
| Language: | eng |
| Abstract: | An earlier article addressed the role of management accountants in helping their companies deal with hazardous waste problems. Now we need to determine how environmental expenditures should be allocated to products. Activity-based costing (ABC) and life cycle costing techniques are the foundation for allocating environmental expenditures to products. By identifying the costs of all activities, a company can attempt to eliminate, or at least minimize, the costs related to those activities that do not add value to the product. |
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