u EMA techniques u Financially oriented EMA u Physically oriented dua

U ema techniques u financially oriented ema u

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u EMA techniques u Financially-oriented EMA u Physically-oriented EMA 17-21
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dua pendekatan dalam merumuskan EMA 1. Monetary Accounting (berbasis pada monetary procedure) merupakan upaya mengidentifikasi, mengukur dan mengalokasikan biaya lingkungan berdasarkan perilaku aliran keuangan dalam biaya tersebut. 2. Physical Accounting (berbasis pada material flow balance procedure) adalah suatu pendekatan untuk mengidentifikasi berbagai perilaku sumber biaya lingkungan. Dengan pendekatan gabungan ini dapat dihasilkan alokasi biaya produksi yang tepat sehingga benar-benar mencerminkan harga pokok yang akurat setiap produk. Selain itu manajemen dapat melakukan pengendalian terhadap aktivitas produksi yang mengakibatkan munculnya berbagai biaya lingkungan
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Biaya Lingkungan 1. Biaya lingkungan adalah salah satu dari beberapa tipe biaya bisnis yang terjadi dalam memberikan jasa atau barang kepada konsumuen (Balley, 1991). 2. Biaya lingkungan adalah biaya yang muncul dalam usaha untuk mencapai tujuan seperti pengurangan biaya lingkungan, meningkatkan pendapatan, meningkatkan kinerja lingkungan yang perlu dipertimbangkan saat ini dan yang akan datang (Anshari, 1997). 3. Biaya lingkungan terkait erat dengan lingkungan. Biaya lingkungan meliputi, antara lain, biaya degradasi tanah, biaya pencemaran lingkungan, biaya penyusutan air, biaya untuk daur ulang, biaya untuk membayar denda, bunga, dan biaya ganti rugi karena kerusakan lingkungan, serta kehilangan flora dan fauna (Sahid, 2002). Dari pengertian-pengertian di atas dapat disimpulkan bahwa biaya lingkungan adalah biaya yang terjadi akibat dari aktivitas perusahaan yang berdampak terhadap lingkungan.
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Financially-oriented EMA u Environmental costs u Costs incurred to prevent, monitor and report environmental impacts and the cost of failing to comply with environmental regulations u Cost of waste management systems, environmental training, legal activities and fines, record keeping and reporting, cost of remediation of environmental impacts u Environmental product costing u Involves tracing direct and indirect environmental costs to products u The cost of waste management, permits and fees, recycling 17-24 (cont.)
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Financially-oriented EMA (cont.) u Environmental performance indicators u Used to set targets, and monitor environmental performance u Environmentally-induced capital expenditure u Driven by the desire to improve the organisation's environmental impact, or to comply with environmental regulations u Environmentally-induced revenues u Arise from positive environmental actions u Increased revenue from the sale of recycled materials, from higher selling prices for greener products, increased customer satisfaction, improved employee morale 17-25
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Physically-oriented EMA u Techniques that focus on supplying information to management that accounts for the organisation’s impact on the natural environment u Kilograms of noxious waste emissions, kilowatt hours of electricity used, decibels of noise u Used for tactical decisions and capital expenditure decisions 17-26
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Environmental management systems (EMS) and EMA u EMS—systems that organisations put in place to manage their environmental performance u
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