Accounting for environmental costs在ACCA考試中怎么理解?

學習ACCA課程的時候,學員要掌握的知識點有很多,通過知識點的學習,讓學員更好的去理解考試的內(nèi)容。Accounting for environmental costs在ACCA考試中怎么理解?

Accounting for environmental costs是ACCA考試的知識點內(nèi)容,在學習該內(nèi)容的時候,學員要對基礎(chǔ)有詳細的了解,掌握知識點需要考察的內(nèi)容是什么,同時能夠?qū)υ撝R點進行運用與分析。

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ACCA考試

In the context of Performance Management,when the syllabus requires you to describe the different methods of accounting for environmental costs,it aims to cover two areas:

Internal reporting of environmental costs,which has already been discussed in the introduction.

Management accounting techniques for the identification and allocation of environmental costs:the most appropriate ones for the Performance Management syllabus are those identified by the UNDSD,namely input/outflow analysis,flow cost accounting,activity-based costing and lifecycle costing.

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