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Pollution Prevention Costs??? - Give Me A Break!!!

机译:污染预防成本??? - 给我一个休息!

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The objective of this paper to provide managers who make the decisions to fund projects with the "real" costs and issues when comparing pollution prevention projects to other candidate projects. When projects are evaluated for selection and funding, the criteria usually come down to the cost of the project and what benefits will be derived for these costs. For projects primarily with tangible costs and benefits, the decisions are generally not too complex. For projects with intangible costs and benefits, costs that may be hidden in overhead or other nonspecific accounts, and the need to consider the impact of time, the decisions become more complex, especially when managers rely only on conventional accounting data. To enjoy the financial advantages of investing in pollution prevention projects, the manager must be aware of how the organization accounts for regulatory compliance costs, environmental costs of production, and the less tangible environmental costs and benefits associated with liability, good will, and public environmental impacts. With this paper's discussion of some elements of Environmental Cost Accounting (ECA), and the development of an organizational environmental cost checklist, the manager should have progressed from using only conventional accounting data to incorporating the "real" environmental costs and issues for deciding potential investments. This should give pollution prevention projects the cost break they deserve.
机译:本文的目的是提供一种管理谁与“真正”的成本,比较污染防治项目,以其他候选项目时的问题作出决定,以基金项目。当项目选择和资金进行评价的标准通常归结为项目的成本和收益是什么将导出这些费用。对于主要以有形成本和效益的项目,决定一般都不会太复杂。对于无形的成本和收益,可能隐藏在头顶或其他非特异性账户的成本,并需要考虑时间的影响的项目,决策变得更加复杂,尤其是当管理者对传统会计数据只能依靠。享受污染防治项目投资的资金优势,管理人员必须了解组织如何考虑合规成本,生产的环境成本,并与责任相关的无形环境成本和效益,良好的意愿,以及公共环境影响。环境成本会计(ECA)的一些内容。本文的讨论,并组织环境成本清单的发展,管理者应当从只使用传统的会计数据以合并的决定潜在投资“真正的”环境成本和问题进展。这应该给污染防治项目应有的成本平衡。

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