Accession Number : ADA308462

Title :   How Much Does it Really Cost to Be Green? The Need for an Environmental Cost Classification System.

Descriptive Note : Technical rept.,

Corporate Author : SAM HOUSTON STATE UNIV HUNTSVILLE TX INST OF CONTEMPORARY CORRECTIONS AND THE BEHAVIORAL SCIENCES

Personal Author(s) : Quarles, Ross

PDF Url : ADA308462

Report Date : SEP 1995

Pagination or Media Count : 21

Abstract : This study examines the critical issues related to the identification and classification of environmental expenditures by business organizations. The recently developed EPA environmental cost classification scheme is reviewed and a number of potential shortcomings of that system are identified. This study proposes an alternative environmental cost classification system based on the concepts of Activity Based Costing. This activity based system overcomes many of the potential shortcomings of the EPA system and may be more useful for internal management decision making regarding the nature and extent of environmental expenditures.

Descriptors :   *COST ANALYSIS, *ENVIRONMENTAL MANAGEMENT, MARKET RESEARCH, MANAGEMENT INFORMATION SYSTEMS, MANAGEMENT PLANNING AND CONTROL, MANUFACTURING, DECISION MAKING, ACCOUNTING, FINANCIAL MANAGEMENT, ECONOMIC IMPACT, COST MODELS, LIFE CYCLE COSTS, RESOURCE MANAGEMENT, INDUSTRIAL RESEARCH, WASTE DISPOSAL, WASTE MANAGEMENT, POLLUTION ABATEMENT, ENVIRONMENTAL PROTECTION, TOTAL QUALITY MANAGEMENT, INDIRECT COSTS.

Subject Categories : Economics and Cost Analysis
      Environmental Health and Safety

Distribution Statement : APPROVED FOR PUBLIC RELEASE