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

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.

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Document Details

Document Type
Technical Report
Publication Date
Sep 01, 1995
Accession Number
ADA308462

Entities

People

  • Ross Quarles

Organizations

  • Sam Houston State University

Tags

Communities of Interest

  • Biomedical
  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Acquisition
  • Business Administration
  • Commerce
  • Environment
  • Environmental Management
  • Environmental Protection
  • Information Systems
  • Inventory
  • Law
  • Management Personnel
  • Manufacturing
  • Materials
  • Medical Personnel
  • Monitoring
  • Natural Resources
  • Waste Management

Fields of Study

  • Environmental science

Readers

  • Computer Vision.
  • Life Cycle Cost Analysis
  • Marine Ecotoxicology