Title page for etd-0724117-125657


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URN etd-0724117-125657
Author Chien-Cheng Lee
Author's Email Address No Public.
Statistics This thesis had been viewed 5354 times. Download 390 times.
Department EMBA
Year 2016
Semester 2
Degree Master
Type of Document
Language zh-TW.Big5 Chinese
Title The Study of Accounting Statements of Environmental Costs
Date of Defense 2017-06-09
Page Count 46
Keyword
  • Environmental Accounting
  • Quality Cost
  • Cost Behavior
  • Cost Allocation
  • Environmental Cost
  • Abstract This study is to discuss “The Study of Accounting Statements of Environmental Costs”, using exploratory research and documentary review. The objective of this study is to clarify the definition of environmental cost, the detail of disclosures of environmental cost, and the effect of environmental cost on the management strategy.
    The conclusions of this study are presented as follows:
    1.The clear definition of environmental cost is critical to collect environmental cost information.
    2.For the management strategy, the effect of integrity of environmental cost is positive.
    3.The environmental cost and quality cost are closely relvant.
    4.The policy of the government has significant influence on the environmental cost implementation.
    This study recommends that the government should set up the regulations that suitable for environmental accounting and purposes the following suggestions for enterprise:
    1.To set up the governamt act and tax benefit to implement the environmental cost accounting.
    2.To establish an environmental cost accounting based on quality cost framework.
    3.To volunteerly disclose its environmental costing information to heave the image of the company.
    Advisory Committee
  • Yue-shan Chang - chair
  • Huang,Jen-Jsung - co-chair
  • Tsuang Kuo - advisor
  • HUANG, Pei-how - advisor
  • Files
  • etd-0724117-125657.pdf
  • indicate access worldwide
    Date of Submission 2017-08-24

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