Putri, Eka Dian Istiqamah (2010) THE DEVELOPING of ENVIROMENTAL MANAGEMENT ACCOUNTING (EMA) in PT. NUSANTARA BETA FARMA. Other thesis, FAKULTAS EKONOMI.
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Text (THE DEVELOPING of ENVIROMENTAL MANAGEMENT ACCOUNTING (EMA) in PT. NUSANTARA BETA FARMA)
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Abstract
This research develops new model of environmental accounting based on IFAC (International Federation of Accountants) Guidance that is called Environmental Management Accounting (EMA). It investigates the environment-related activity cost that appears within the company's operation. There are three main cost categories as monetary information used in this research based on EMA Approach by IFAC which are materials cost of Product Outputs, Material Costs of Non Product Outputs and Waste and Emission Control Cost - during its current operations. The research has resulted in the information of environment-related activity cost of PT. Nusantara Beta Farma in the year 2008. This result is hoped to be beneficial for the management of the company about any opportunities reducing the environment-related activity cost in the future as well as saving the earth. In addition, it is also hoped that this research, which is conducted in an economically and culturally different context from all existing research can contribute towards the next research to be conducted regarding to environmental accounting.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | R Medicine > RT Nursing |
| Divisions: | Fakultas Ekonomi > Akuntasi |
| Depositing User: | Operator Repo Unand |
| Date Deposited: | 28 Mar 2016 07:42 |
| Last Modified: | 28 Mar 2016 07:42 |
| URI: | http://repo.unand.ac.id/id/eprint/1642 |
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