Accounting notes_3742 - only raw materials and some...

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only raw materials and some packaging materials in direct costs, but not auxiliary and operational materials, other packaging materials and the cost of disposal. Therefore, checking for S 2 3 4 1 Material purchase 2 Materials consumed for production 3 Total amount of production 4 Turnover 5 Non-product output (waste and emissions) S Stocks 1 5 5 Environmental Management Accounting Procedures and Principles -55- consistency provides significant potential for account arrangement and classification criteria optimization between material numbers and the classification of accounts and costs. In the interest of efficient use of information (and to eliminate the need to go back to original invoices for information, as some companies have to do) the departments involved should agree on a record organization system. Purchasing and material management will thus become more important in developing an inventory system for materials that potentially affect the environment and corresponding record-keeping obligations.
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