AKUNTANSI LINGKUNGAN DAN AKUNTANSI MANAJEMEN LINGKUNGAN : SUATU KOMPONEN DASAR STRATEGI BISNIS

Abstract

Environmental Accounting (EA) and Environmental
Management Accounting (EMA) is a new tool for managers to identify,
measure, evaluate and report environmental costs (including internal and
external costs). The environmental costs have impacts to sustainability
of company in business process. In this modern, management not only
achieves financial performance (profitability objective) but also it results
environmental performance to support going concern of company.
Implication of environmental accounting and environmental management
accounting in business strategy are providing environmental information
to help managers for determining environmental indicators as evaluation
of performance (environmental performance), and techniques such as
Activity-Based Costing system (ABC), Total Cost Assessment (TCA), Full
Cost Environmental Assessment (FCEA) and Life-Cycle Assessment (LCA)
that are useful for managers to identify, evaluate, measure and report
costs related environment to product in business process.
This paper explains indicators of environment to be used in measuring
performance, techniques used in measuring environmental cost such as
TCA, FCA/FCEA and LCA. Also, it will describes linking Environmental
Accounting (EA) and Environmental Management Accounting (EMA) to
business strategy.