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.