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Environmental Management Accounting: A Business Perspective on the Policies, Analyses, and Benefits of Its Implementation

Environmental Management Accounting: A Business Perspective on the Policies, Analyses, and Benefits of Its Implementation

Sorinel Căpușneanu, Dan Ioan Topor, Dana Maria (Oprea) Constantin, Alexandru Lucian Manole, Mihaela Stefan Hint
Copyright: © 2020 |Pages: 25
ISBN13: 9781799801788|ISBN10: 1799801780|ISBN13 Softcover: 9781799801795|EISBN13: 9781799801801
DOI: 10.4018/978-1-7998-0178-8.ch002
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MLA

Căpușneanu, Sorinel, et al. "Environmental Management Accounting: A Business Perspective on the Policies, Analyses, and Benefits of Its Implementation." Management Accounting Standards for Sustainable Business Practices, edited by Ionica Oncioiu, et al., IGI Global, 2020, pp. 27-51. https://doi.org/10.4018/978-1-7998-0178-8.ch002

APA

Căpușneanu, S., Topor, D. I., Constantin, D. M., Manole, A. L., & Hint, M. S. (2020). Environmental Management Accounting: A Business Perspective on the Policies, Analyses, and Benefits of Its Implementation. In I. Oncioiu, G. Cokins, S. Căpuşneanu, & D. Topor (Eds.), Management Accounting Standards for Sustainable Business Practices (pp. 27-51). IGI Global. https://doi.org/10.4018/978-1-7998-0178-8.ch002

Chicago

Căpușneanu, Sorinel, et al. "Environmental Management Accounting: A Business Perspective on the Policies, Analyses, and Benefits of Its Implementation." In Management Accounting Standards for Sustainable Business Practices, edited by Ionica Oncioiu, et al., 27-51. Hershey, PA: IGI Global, 2020. https://doi.org/10.4018/978-1-7998-0178-8.ch002

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Abstract

This chapter provides a business perspective on the policies and benefits provided by implementing environmental managerial accounting in various areas of activity. The main objectives of this chapter are to present the evolution of the EMA and its policies, business analyses carried out by specialists, including the benefits of implementing the EMA. All of these objectives are transposed into a case study based on the ABC method performed at an energy company. The implementation steps specific to the ABC method are presented by establishing the list of main activities, cost drivers, allocation of indirect costs, and determining unit costs. The theoretical aspects presented the basic national and international studies in the literature. The case study is based on data obtained from the energy company. The chapter ends with the authors' conclusions on the benefits of implementing EMA/ABC. This chapter contributes to the expansion of the theoretical and empirical framework of EMA and the methods used to implement it within various business companies.

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