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环境管理会计:东南亚公司案例研究

Environmental Management Accounting: Case studies of South-East Asian Companies

Accounting Forum · 2012
被引 53
ABS 3

中文导读

本书通过东南亚多个行业的案例,展示了企业如何应用环境管理会计来提升生态效率、减少污染并辅助决策,适合关注环境会计实务的研究者和从业者。

Abstract

1. Introduction and Structure of the Book Part I: Introduction to Environmental Management Accounting 2. Environmental Management Accounting 3. Comparative Case Study on EMA in South-East Asia Part II: Case Studies on EMA in South-East Asia 4. EMA for Eco-Efficiency in a Towel Production Firm: Indah Jaya, Indonesia 5. Managing HSE in a Mechanical Engineering Firm: Bisma Jaya, Indonesia 6. Material Flow Cost Accounting in a Snack Producer: JBC Food, the Philippines 7. EMA for Cleaner Rice Processing: Oliver Enterprises I, the Philippines 8. EMA for Reducing Greenhouse Gas Emissions in Rice Processing: Oliver Enterprises II, the Philippines 9. Environmental Impact Assessment, Compliance Monitoring and Reporting in Electroplating: Well-Ever, the Philippines 10. Relevant Environmental Costing and Decision-Making in a SEA Paper Manufacturer: Classic Crafts, Thailand 11. Environmental Risk Assessment at a Pulp and Paper Company, Thai Cane Paper, Thailand 12. Decoupling Economic Growth from Pollution: Tan Loc Food, Vietnam 13. Supply Chain Information and EMA in Coffee Exporting: Neumann Vietnam, Vietnam 14. Environmental and Quality Improvements as Justification for Higher Capital Expenditure and Land Use in Shrimp Farming, Chau Thanh Tam Shrimp Farm, Vietnam 15. Material and Energy Flow Accounting in Beer Production: Sai Gon Beer, Vietnam Part III: Findings, Discussion and Conclusion 16. Rationale Behind and Reasons for Applying EMA in Corporate Practice 17. Revealing Patterns of Environmental Management Accounting Application 18. Conclusions and Outlook

环境会计管理会计东南亚企业案例研究