Open AccessANALISIS PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA UD. SANTOSO DI MANADO
Author(s) -
Siti Rachmi Harimisa,
Grace B. Nangoi,
Treesje Runtu
Publication year - 2018
Publication title -
going concern/going concern (manado)
Language(s) - English
Resource type - Journals
eISSN - 2686-4215
pISSN - 1907-9737
DOI - 10.32400/gc.13.02.19376.2018
Subject(s) - management accounting , accounting , cost accounting , environmental full cost accounting , business , environmental accounting , accounting information system , production (economics) , environmental economics , financial accounting , throughput accounting , economics , macroeconomics
Environmental management accounting is one of the sub-systems of environmental accounting explaining a number of issues regarding the problem of quantifying the business impacts of a company into a number of monetary units. This study aims to determine the application of environmental management accounting at UD. Santoso in Manado. The method of analysis used in this thesis research is a comparative descriptive method that is by comparing the application of management accounting methods in general with the application of corporate management accounting. The results obtained, UD. Santoso has not applied the environmental management accounting as much as possible because there is still material, water and energy wasted in some production processes which indirectly increase production cost.Keywords: analysis, aml, cost