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Integrating activity-based costing and environmental cost accounting systems: a case study

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Listed:
  • Wen-Hsien Tsai
  • Thomas W. Lin
  • Wen-Chin Chou

Abstract

The integration of activity-based costing (ABC) and environmental cost accounting (ECA) systems provides companies with more accurate information to make both well-rounded and effective decisions. The purpose of this study is to propose an effective approach to integrate both ABC and ECA systems. A case study analysing process is used to compare the traditional accounting system and the ABC system for allocating environmental costs. The results enable managers not only to understand financial information regarding the activities for environmental protection and the percentage of environmental costs in the overall product costs but also to make more objective and accurate decisions.

Suggested Citation

  • Wen-Hsien Tsai & Thomas W. Lin & Wen-Chin Chou, 2010. "Integrating activity-based costing and environmental cost accounting systems: a case study," International Journal of Business and Systems Research, Inderscience Enterprises Ltd, vol. 4(2), pages 186-208.
    • Handle: RePEc:ids:ijbsre:v:4:y:2010:i:2:p:186-208
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    Citations

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    Cited by:

    1. Orlando Durán & Paulo Andrés Durán, 2018. "Activity Based Costing for Wastewater Treatment and Reuse under Uncertainty: A Fuzzy Approach," Sustainability, MDPI, vol. 10(7), pages 1-15, June.
    2. Wen-Hsien Tsai & Shi-Yin Jhong, 2018. "Carbon Emissions Cost Analysis with Activity-Based Costing," Sustainability, MDPI, vol. 10(8), pages 1-26, August.
    3. Wen-Hsien Tsai & Po-Yuan Chu & Hsiu-Li Lee, 2019. "Green Activity-Based Costing Production Planning and Scenario Analysis for the Aluminum-Alloy Wheel Industry under Industry 4.0," Sustainability, MDPI, vol. 11(3), pages 1-20, February.
    4. S. N. Nartey & H. M. van der Poll, 2021. "Innovative management accounting practices for sustainability of manufacturing small and medium enterprises," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(12), pages 18008-18039, December.
    5. Wen-Hsien Tsai & Shu-Hui Lan & Cheng-Tsu Huang, 2019. "Activity-Based Standard Costing Product-Mix Decision in the Future Digital Era: Green Recycling Steel-Scrap Material for Steel Industry," Sustainability, MDPI, vol. 11(3), pages 1-30, February.
    6. Adriana IACOB (ZAVINCU) & Ionel CIOBANU & Elena Liliana COMAN,, 2024. "Application Of Environmental Accounting Methods In Business," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 12(1), pages 1-8, octombrie.

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