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||This thesis had been viewed 5366 times. Download 461 times.|
|Type of Document
||The Study of Accounting Statements of Environmental Costs|
|Date of Defense
||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.
||Yue-shan Chang - chair|
Huang,Jen-Jsung - co-chair
Tsuang Kuo - advisor
HUANG, Pei-how - advisor
indicate access worldwide|
|Date of Submission