Environmental Cost Accounting in a Small Enterprise – A Case Study

Bucior, Grzegorz; Szadziewska, Arleta

doi:10.5171/2021.461936

Cited by 3 publications

(3 citation statements)

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“…Several other studies related to environmental cost accounting measurements have also been disclosed (Kumar et al, 2021;Amaladas, 2021;Bucior & Szadziewska, 2021;Collatto et al, 2021). A study by Collatto et al (2021) uncovered that applying MEED (Measurement and Evidencing of Environmental Debt Method) could facilitate the measurement of environmental cost accounting since the method can inform the assessment of external costs and environmental obligations.…”

Section: Murtimentioning

confidence: 99%

“…Environmental Cost Accounting Bucior and Szadziewska (2021) described environmental cost accounting as a cost accounting system oriented to properly allocating costs. It is based on systematic causal analysis.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Expansion of knowledge about the role of environmental cost accounting is also a tool that provides reliable information about environmental impacts. Therefore, companies must recognize environmental costs as product production costs (Bucior & Szadziewska, 2021). Product production costs also become crucial in terms of control and management.…”

Section: Lesson Learnedmentioning

confidence: 99%

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What Is Known About Environmental Cost Accounting? Systematic Literature Review

Murti

2022

JAI

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Research aims: This study evaluates articles dealing with environmental cost accounting to learn a valuable lesson. Design/Methodology/Approach: This study used the review procedure by Hoque (2014) with several analyzes employed in the prior research by Anggraini et al. (2022). Articles were then reviewed and identified by entering the keywords "environmental" AND "cost" AND "accounting" in the Scopus database. After applying several criteria, this study utilized 45 articles for further analysis.Research findings: Four discussion themes can be further identified. The four topics discussed in this article included environmental cost accounting measurement, implementation, environmental performance, and environmental cost accounting disclosures.Theoretical contribution/Originality: Given the importance of environmental cost accounting applied in companies, to the best of the author's knowledge, there has been no literature review research on environmental cost accounting. Furthermore, this research explains what lessons can be drawn.

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Section: Murtimentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Lesson Learnedmentioning

confidence: 99%

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What Is Known About Environmental Cost Accounting? Systematic Literature Review

Murti

2022

JAI

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Issues of environmental cost accounting in crop production at the present stage

KLYCHOVA,

GALLYAMOV

2023

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Subject. This article analyzes the approaches to environmental cost accounting proposed by different researchers. Objectives. The article aims to systematize and summarize knowledge about the problems and opportunities of accounting for environmental costs at crop production enterprises, as well as develop recommendations for dealing with areas of concern of accounting. Methods. For the study, we used the methods of observation, synthesis and analysis, the dialectical approach, as well as accounting methods and their elements such as valuation, accounts and double entry, reporting, etc. Results. Based on the analysis of the possibilities of accounting for environmental costs in the conditions of modern automation, the article formulates the definition of environmental costs, which implies the possibility of influence of force majeure circumstances on the environmental component in the activities of the enterprise. It substantiates and proposes an approach to environmental cost accounting based on the allocation of current and capital expenditure items in financial accounting. Conclusions. In modern accounting programs, there is no need to use new accounts to summarize environmental costs. The introduction of an additional account leads to the division of costs between accounts, which contradicts the production accounting methodology implemented in accounting programs.

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Accounting for income and expenditure on government quotas for greenhouse gas emissions in crop production

GALLYAMOV

2024

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Subject. This article discusses the problems and possibilities of accounting for income and expenses associated with compliance with quotas for greenhouse emissions in relation to the activities of crop production enterprises. Objectives. The article aims to systematize and generalize knowledge about the problems and possibilities of accounting for income and expenses associated with compliance with quotas for greenhouse emissions at various enterprises, including those engaged in crop production. Methods. For the study, I used a dialectical approach, observation, analysis and synthesis, as well as elements of accounting methods. Results. The article proposes to take into account the income and expenses associated with compliance with emission quotas as part of ordinary activities, and it recommends calculating the cost of individual plant varieties taking into account the costs associated with quotas. It proposes an accounting system for recording a long-term government greenhouse emissions quota as a government subsidy (measured at fair value) in the ordinary course of business. Conclusions. Greenhouse emissions are inseparable from the standard activities of enterprises and are calculated on the basis of their volumes. The volume of greenhouse emissions should be reflected in the cost and profitability of sales of plant crops.

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Environmental Cost Accounting in a Small Enterprise – A Case Study

Cited by 3 publications

References 0 publications

What Is Known About Environmental Cost Accounting? Systematic Literature Review

What Is Known About Environmental Cost Accounting? Systematic Literature Review

Issues of environmental cost accounting in crop production at the present stage

Accounting for income and expenditure on government quotas for greenhouse gas emissions in crop production

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