Integrating activity-based costing and environmental cost accounting systems: a case study

Wen Hsien Tsai · Thomas W. Lin · Wen Chin Chou

25 citations0/0 files storedInternational Journal of Business and Systems Research

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Accounting and Financial Management Accounting Theory and Financial Reporting Accounting and Organizational Management

Abstract

The integration of activity-based costing (ABC) and environmental cost accounting (ECA) systems provides companies with more accurate information to make both well-rounded and effective decisions. The purpose of this study is to propose an effective approach to integrate both ABC and ECA systems. A case study analysing process is used to compare the traditional accounting system and the ABC system for allocating environmental costs. The results enable managers not only to understand financial information regarding the activities for environmental protection and the percentage of environmental costs in the overall product costs but also to make more objective and accurate decisions.

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1988Measure Costs Right: Make the Right Decisions 1990Accounting for management control 2000Activity-based costing in the U.K.’s largest companies: a comparison of 1994 and 1999 survey results 2002The ABC bandwagon and the juggernaut of modernity 2003The use of Environmental Management Accounting (EMA) for identifying environmental costs 1997Towards explaining activity-based costing failure: accounting and control in a decentralized organization 2000Environmental management accounting in Europe: current practice and future potential 2008A fuzzy goal programming approach for green supply chain optimisation under activity-based costing and performance evaluation with a value-chain structure

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