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Studi literatur implementasi environmental management accounting (EMA) sebagai salah satu alat bantu untuk mencapai sustainable development
This is a study about the environmental management accounting (EMA) as a complement to conventional management accounting. There are several limitations related to environmental costs in conventional management accounting. Internalization of environmental costs is a result of stakeholders pressure to the company and management to consider people and people to achieve profit. This study explaines different concepts related to environmental costs. Many literature concludes that the concept of conventional management accounting was limited to the environmental costs, that consists only the transparent costs. While the concept of EMA defines environmental costs as a broader concept related to input, process, and output of processed material involved and generated during the production process. Various management decisions, such as product pricing, product mix, and investment appraisal will be better and more effective with the help of EMA implementation. The conclution of this study is conclude that EMA could provide additional value to the company. It will also serve for the purpose of compliance, improving eco-efficiency and strategic position. Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 7145 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia., 2010 |
|---|---|
| Edisi | - |
| Subjek | Management accounting Corporate social responsibility Corporate governance |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 120 p. : diagr ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |