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8/20/2019 AKMEN Ch 17 - Hansen Mowen
1/18
1
PowerPointPowerPoint Presentation byPresentation by
Gail B. WrightGail B. WrightProfessor Emeritus of AccountingProfessor Emeritus of Accounting
Bryant UniversityBryant University
© Copyright !!" #homson $outh%Western& a part of #he
#homson Corporation. #homson& the $tar 'ogo& an(
$outh%Western are tra(emar)s use( herein un(er license.
MANAGEMENT
ACCOUNTING
8th EDITION
BY
HANSEN & MOWEN
* +,#-/UC#+,
*" E,0+-,1E,#A' C$#1A,AGE1E,#
STUDENT EDITION
8/20/2019 AKMEN Ch 17 - Hansen Mowen
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1. Discuss the importance of measuring
environmental costs.
2. Explain how environmental costs areassigned to products & processes.
3. Describe the life-cycle cost assessment
model.
. !ompare & contrast activity- & strategic-
based environmental control.
LEARNING OBJECTIVES
8/20/2019 AKMEN Ch 17 - Hansen Mowen
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"hy is it important to
measure environmentalcosts#
Awareness of environenta! "osts
is i#ortant $e"a%se
environenta! re%!ations &fines have in"rease'(
$% 1
fines
8/20/2019 AKMEN Ch 17 - Hansen Mowen
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E,0+-,1E,#A' 2UA'+#3
C$# 1/E'
$oos at costs and their impact for damage
done to the environment. 'n addition todirect costs( there are costs to preventing
environmental degradation.
$% 1
8/20/2019 AKMEN Ch 17 - Hansen Mowen
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E,0+-,1E,#A' /E#EC#+,
C$#$
)re costs to determine compliance with
appropriate environmental standards
including*+egulatory government laws
,oluntary standards '% 1//10
anagements environmental policies
$% 1
Manaeent)s environenta! #o!i"ies
8/20/2019 AKMEN Ch 17 - Hansen Mowen
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"hat are environmental
external failure costs#
Environenta! e*terna! fai!%re
"osts are "osts of a"tivities
#erfore' after 'is"harin
"ontainants & waste into the
environent(
$% 1
8/20/2019 AKMEN Ch 17 - Hansen Mowen
7/18
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"hat information does an
environmental cost report provide#
Environenta! "ost re#orts revea!
+, the i#a"t of environenta!
"osts on fir #rofita$i!it- & .,
re!ative ao%nts e*#en'e' in
ea"h "ateor-(
$% 1
8/20/2019 AKMEN Ch 17 - Hansen Mowen
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8
!an environmental failure
costs be reduced#
Yes/ Investin ore in #revention
& 'ete"tion a"tivities wi!!
re'%"e environenta! fai!%re
"osts(
$% 1
#revention
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E,0+-,1E,#A' C$#+,G4
/efinition
ull environmental costingassigns both private & societal
costs to products. 4rivate costs
are caused by internal processes.
$% 2
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5-1U'A4 Ca(mium E6ample
Costs are assigned proportionately when
multiple products are produced.
$% 2
E*terna! fai!%re "ost0
1 Tota! fai!%re "ost 2 Units #ro'%"e'1 3+456555 7 .56555 1 3(45 #er %nit3(45 #er %nit
8/20/2019 AKMEN Ch 17 - Hansen Mowen
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'+5E%C3C'E A$$E$$1E,#4
/efinition
'dentifies environmentalconse5uences of a product
through its entire life cycle &
searches for improvements.
$% 3
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A$$E$$1E,# $#AGE$
3 formal stages'nventory analysis6ypes( 5uantities inputs needed
Environmental releases
'mpact analysisEffects of competing designs
+elative raning of effects'mprovement analysis%b7ective* to reduce environmental impacts
$% 3
8/20/2019 AKMEN Ch 17 - Hansen Mowen
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E,0+-,1E,#A'
PE-$PEC#+0E8 ob7ectives for environmental perspectiveinimi9e use of raw or virgin materials
inimi9e use of ha9ardous materialsinimi9e energy re5uirements for production( use
of product
inimi9e release of solid( li5uid( gaseous residues
aximi9e opportunities to recycle
$%
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14
)re environmental activities
non-value-added#
Be"a%se environenta! #o!!%tion
is e9%iva!ent to e"onoi"
ineffi"ien"-6 a!! fai!%re a"tivities
are non:va!%e:a''e'(
$%
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E,0+-,1E,#A' C$# #-E,/
G-AP7
$%
E87+B+#E87+B+# *"%*!*"%*!
!osts as a percentage of sales
trend downward
over time.9
8/20/2019 AKMEN Ch 17 - Hansen Mowen
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BA- G-AP7 5- #-E,/$
$%
E87+B+#E87+B+# *"%***"%**
Emissions trenddownward over
time.
9
%
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17
7A:A-/U$ WA$#E P+E C7A-#
$%
E87+B+#E87+B+# *"%**"%*
How 'o #ie"harts 'iffer
fro other
ra#hs in the
inforation
the- #rovi'e;
8/20/2019 AKMEN Ch 17 - Hansen Mowen
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THE ENDTHE END
CHA