管理会计英文版课后习题答案高等教育出版社chapter 12.docx

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管理会计英文版课后习题答案高等教育出版社chapter12

管理会计（高等教育出版社）

于增彪（清华大学）改编

余绪缨（厦门大学）审校

CHAPTER12

environmentalcostmanagement

questionsforwritinganddiscussion

1.Firmsareinterestedinenvironmentalcostingbecausethecostsofcomplyingwithenvironmentalregulationhaveincreasedandbecauseimprovingenvironmentalperformancecanreducecostsandprovideacompetitiveadvantage.

2.Ecoefficiencyisthebeliefthatorganizationscanproducemoregoodsandserviceswhilesimultaneouslyreducingnegativeenvironmentalconsequences,resourceconsumption,andcosts.

3.Thesixincentives,orcauses,forecoefficiencyare

（1）customersdesiretobuycleangoods,

（2）betteremployeesandgreaterproductivity,（3）lowercostofcapitalandcheaperinsurance,（4）societalbenefitsandimprovedimage,（5）innovationsandsearchesfornewopportunities,and（6）costreductionsandincreasedcompetitiveness.

4.Anenvironmentalcostisacostincurredbecausepoorenvironmentalqualityexistsormayexist.

5.Thefourcategoriesofenvironmentalcostsareprevention,detection,internalfailure,andexternalfailure.Preventioncostsarecostsincurredtopreventdegradationtotheenvironment.Detectioncostsareincurredtodetermineifthefirmiscomplyingwithenvironmentalstandards.Internalfailurecostsarecostsincurredtopreventemissionofcontaminantstotheenvironmentaftertheyhavebeenproduced.Externalfailurecostsarecostsincurredaftercontaminantshavebeenemittedtotheenvironment.

6.Realizedexternalfailurecostsareenvironmentalcostspaidforbythefirm.Unrealizedorsocietalcostsarecostscausedbythefirmbutpaidforbythirdparties（membersofsocietybearthesecosts）.

7.Fullenvironmentalcostingmeansthatallenvironmentalcostsareassignedtotheproduct,includingsocietalcosts.Fullprivatecostingmeansthatonlyprivatecostsareassignedtoproducts.

8.Functional-basedcostingmustfirstisolatetheenvironmentalcostsandassignthemtoanenvironmentalcostingpool.Next,apoolrateiscomputedusingdirectlaborhoursormachinehours（orsomeotherunit-leveldriver）.Finally,therateisusedtoassignenvironmentalcoststoproductsbasedontheirusageofdirectlaborhoursormachinehours.Theapproachbreaksdownwhenthereisproductdiversitybecauseunit-leveldriverswouldnotlikelyreflecttheenvironmentalresourcesbeingconsumedbyeachproduct.

9.Activity-basedcostingfirstidentifiesenvironmentalactivitiesanddeterminesthecostofeachactivity.Next,activityratesarecomputed.Finally,environmentalcostsare

assignedtoeachproductbasedontheirconsumptionofindividualenvironmentalactivities.

10.Theenvironmentalcostperunitofproductsignalstwothings.First,itindicateshowmuchopportunityexistsforimprovingenvironmentalandeconomicperformance.Second,itisameasureoftherelativecleanlinessofproducts.The“moredirty”productsshouldreceivegreaterattentionthantheonesthatare“moreclean.”

11.Life-cycleassessmentisanapproachthatidentifiestheenvironmentalconsequencesofaproductthroughitsentirelifecycleandthensearchesforopportunitiestoobtainenvironmentalimprovements.

12.Theenvironmentallyimportantlife-cyclestagesofaproductareresourceextraction,productmanufacture,productuse,andrecyclinganddisposal.

13.Thethreestepsoflife-cycleassessmentareinventoryanalysis,impactanalysis,andimprovementanalysis.Inventoryanalysisspecifiesthematerialsandinputsneededandtheresultingenvironmentalreleasesintheformofsolid,liquid,andgaseousresidues.Impactanalysisassessestheenvi-

ronmentaleffectsofcompetingdesignsandprovidesarelativerankingofthoseeffects.Improvementanalysishastheobjectiveofreducingtheenvironmentalimpactsrevealedbytheinventoryandimpactsteps.

14.Life-cyclecostingimproveslife-cycleassessmentbyassigningeconomicconsequencestotheenvironmentalimpactsidentifiedintheinventoryandimpactsteps.Assessingthefinancialconsequencesallowscompetingdesignstobecomparedonacommonmeasure,allowinganenvironmentalrankingofcompetingdesigns.

15.ThejustificationforaddinganenvironmentalperspectivetotheBalancedScorecardisbasedontheconceptofecoefficiency.Ifecoefficiencyisavalidconcept,thenaddinganenvironmentalperspectiveislegitimatebecauseimprovingenvironmentalperformancecanbethesourceofacompetitiveadvantage.

16.Thefivecoreobjectivesoftheenvironmentalperspectiveare:

（1）tominimizetheuseofhazardousmaterials;

（2）tominimizetheuseofraworvirginmaterials;（3）tominimizeenergyrequirementsforproductionanduseoftheproduct;（4）tominimizethereleaseofsolid,liquid,andgaseousresidues;and（5）tomaximizeopportunitiestorecycle.

17.Minimizingtheuseofrawmaterialsisanenvironmentalissuebecausemanyrawmaterialsarelimitedinquantityandarenonrenewable.Forexample,onlyafiniteamountofpetroleumreservesexists.Thus,conserv-

ingtheiruseensuresthatfuturegenerationswillhaveaccesstothem.

18.Possiblemeasuresforminimizingthereleaseofresiduesincludepoundsoftoxicmaterials,cubicmetersofeffluents,tonsofgreenhousegasesproduced,andpercentagereductionofpackagingmaterials.

19.Agree.Assumingtheconceptofecoefficiencyisvalid,thenallenvironmentalfailureactivitiesshouldbeclassifiedasnonvalue-added.Theseactivitiesrepresenttheconsequencesofinefficientproductionapproaches,andadoptingmoreefficient

approachescaneliminatetheneedforthesetypesofactivities.

20.Designfortheenvironmentmeansthateffortsaremadetodesignproductsandprocessestominimizeenvironmentaldegradation.Thisapproachcoverstheentirelifecycleandaffectsproducts,processes,materials,energy,andrecycling.

21.Thevalueoffinancialmeasuresofenvironmentalperformanceiseasytoidentify:

environmentalimprovementsshouldproducesignificantandfavorablefinancialconsequences.Ifecoefficientdecisionsarebeingmade,thenenvironmentalcostsshoulddecreaseasenvironmentalperformanceimproves.Examplesoffinancialmeasuresincludehazardousmaterialsasapercentageoftotalmaterialscost,costofenergyusage（andthetrend）,totalinternalfailurecosts,totalexternalfailurecosts,preventioncosts,anddetectioncosts.

Exercises

12–1

1.e

2.e

3.b

4.a

5.d

6.c

7.d

8.e

12–2

1.Theideathateconomicefficiencyisequivalenttopollutionisamyth.Quitetheoppositeappearstobetrue.Ecoefficiencymeansthatmoregoodsandservicescanbeproducedwhilesimultaneouslyreducingnegativeenvironmentalimpacts.Ecologicalandeconomicperformancecanandshouldbecomplementary.Severalfactorssupportthisview.First,customersaredemandingcleanerproducts.Second,betteremployeesprefertoworkforenvironmentallycleanfirms.Third,environmentallyresponsiblefirmstendtocaptureexternalbenefitssuchaslowercostofcapitalandlowerinsurancerates.Fourth,improvingenvironmentalperformanceproducessignificantsocialbenefitsandenhancestheabilitytosellproductsandservices.Fifth,improvingenvironmentalperformanceawakenswithinmanagersaneedtoinnovate.Sixth,improvingenvironmentalperformancereducesenvironmentalcostsandmaycreateacompetitiveadvantage.

2.Sustainabledevelopmentisdevelopmentthatmeetstheneedsofthepresentwithoutcompromisingtheabilityoffuturegenerationstomeettheirneeds.Tobelievethatthestatehasexclusiveresponsibilityforsolvingenvironmentalproblemsandfosteringsustainabledevelopmentignorestheroleofecoefficiency.Ifimprovingenvironmentalperformanceimproveseconomicefficiency,thenfirmshaveanincentivetosolveenvironmentalproblems.Ecoefficiencyiscompatiblewith,andsupportiveof,sustainabledevelopment.Assumingthatecologicalandeconomicefficiencyarecompatible,thentheroleofgovernmentistoencourageandfosterthemarketforcesthatwillleadtoimprovedenvironmentalquality.

12–3

1.Externalfailurecostsfortheenvironmentalmodelaremadeupoftwocategories:

thosepaidforbythefirmandthosepaidforbyathirdparty（society）.IntheTQMmodel,allexternalfailurecostsareassumedtobepaidforbythefirm.

2.Theexternalfailurecostcurveissimplythehorizontalaxisbecausethefirmpaysfornothing.Thetotalcostcurveisthecontrolcostcurve（thesumofpreventiveanddetectioncosts）.Theincentiveistodegradeasmuchaspossibletolowercontrolcosts.Thus,theoptimaloperatingpointfromthefirm’sperspectiveistotalpollutionbecauseallexternalfailurecostsarepaidforbysomeoneelse.Ecoefficiencyhasnomeaninginthisextremecase.Theroleofgovernmenthereistoconverttheexternalitiestoprivatecosts.Regulationisrequiredtoenableecoefficiency—tomakeitanoperableconcept.

12–4

1.Prevention（SD）

2.Prevention（SD）

3.Internalfailure（SD）

4.Externalfailure（societal）

5.Detection（SD）

6.Prevention（SD）

7.Internalfailure

8.Externalfailure（societal）

9.Detection（SD）

10.Externalfailure（societal）

11.Prevention（SD）

12.Externalfailure（private）

13.Internalfailure（SD）

14.Detection（SD）

15.Internalfailure

16.Detection（SD）

12–5

1.MallettePharmaceuticals

EnvironmentalCostReport

FortheYearEndedDecember31,2006

EnvironmentalCostsPercentage*

Preventioncosts:

Environmentalstudies$120,000

Environmentaltraining75,000$195,0000.33%

Detectioncosts:

Testingforcontamination$600,000

Verifyingsuppliers60,000660,0001.10

Internalfailure:

Treatingtoxicwaste$4,800,000

Operatingequipment840,000

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