Environmental Cost Accounting and Importance of Activity Based Costing for Management
محل انتشار: مجله بینش علوم انسانی، دوره: 3، شماره: 4
سال انتشار: 1398
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 354
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شناسه ملی سند علمی:
JR_JHI-3-4_003
تاریخ نمایه سازی: 10 خرداد 1399
چکیده مقاله:
The recent studies show that although the environmental costs are significant and very important, they are ignored by managers. The environmental accounting equips the organization with tools which revise the traditional accounting system and modify it in a way that it processes environmental cost related information and presents the report appropriately to the managers. Meanwhile, the environmental costs such as costs resulted from pollution and its removal as a function of production or services should be identified and appropriated between products and services by using proper costing methods. Thus, costing and pricing of the products will be carried out with more precision. To realize this goal, the present research suggests to use fuzzy time driven activity based costing in firms and entities which use environmental accounting in their accounting systems.
کلیدواژه ها:
نویسندگان
Alikhan Sanzhar
Department of Accounting, Nazarbayef University, Kazakhstan
Morad Alinur
Department of Accounting, Nazarbayef University, Kazakhstan