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Different management accounting techniques can be used to account for environmental costs. 

One of these techniques involves analysing costs under three distinct categories: material, system, and delivery and disposal. 

What is this technique known as? 

A

 Activity-based costing 

B

 Life-cycle costing 

C

 Input-output analysis 

D

 Flow cost accounting 

 Which of the following are advantages of using Activity Based Costing for Environmental Management Accounting? 

 (i) Higher environmental costs can be reflected in higher prices.

 (ii) cost savings achieved through environmental policies can be measured. 

(iii) it is simple to determine the environmental costs and cost drivers.

 (iv) It considers all environmental effects of the company’s actions. 

A

 (i) and (ii) only 

B

 (ii) only 

C

 (ii) and (iii) 

D

 (ii) and (iv) 

 Flow cost accounting is a technique which can be used to account for environmental costs. Inputs and outputs are measured through each individual process of production. 

Which of the following is NOT a category used within flow cost accounting? 

A

 Material flows 

B

 System flows 

C

 Delivery and disposal flows 

D

 Waste flows 

 Which of the following is an example of an environmental external failure cost? 

A

 Maintaining pollution equipment 

B

 Decontaminating land 

C

 Recycling scrap 

D

 Record keeping 

 What is the cost of waste called in flow cost accounting? 

A

 System costs 

B

 Environment-related costs 

C

 Delivery and disposal costs 

D

The cost of negative products 

Which of the following environmental costs should NOT be included in an environmental cost budget? 

A

 Cost of cleaning up contaminated sites 

B

 Costs of using pollution-prevention methods and technology 

C

 Cost of fines for environmental contamination 

D

 Cost of recycling waste 

 Which of the following environmental costs is an external environmental cost? 

A

 Licence fees 

B

 Payments of fines and charges 

C

 Costs of monitoring emissions 

D

Traffic congestion 

 This question appeared in the June 2015 exam. 

When activity based costing is used for environmental accounting, which statement is correct for environment-related costs and environment-driven costs? 

A

 Environment-related costs can be attributed to joint cost centres and environment-driven costs cannot be 

B

Environment-driven costs can be attributed to joint cost centres and environment-related costs cannot be 

C

 Both environment-related costs and environment-driven costs can be attributed to joint cost centres 

D

 Neither environment-related costs nor environment-driven costs can be attributed to joint cost centres 

 The following statements have been made about cost classifications. 

(1) Repairs under warranty are an external failure cost 

(2) Lower selling price for sub quality goods is an internal failure cost 

Which of the above statements is/are correct? 

A

 1 only 

B

 2 only 

C

 Both 1 and 2 

D

 Neither 1 nor 2 

 What are the main elements of an environmental management system per ISO 14001?