The Structure of Environmental Accounting in the Printing Industry (II)

(continued above)

Second, environmental disclosure

The Canadian CICA research team in 1993 recommended that the environmental disclosure of financial statements should include the following items:

(I) Accounting policies should be disclosed

1, the definition of environmental costs.

2. The environmental costs should be divided into expenses or capitalization.

3. How to amortize environmental costs and benefits.

4. The basis for the recognition of environmental liabilities.

(b) Environmental costs

1. In addition to the amortization of capital assets, the disclosure of environmental costs.

2. The report should reveal the nature and amount of each type of environmental expenses, especially the significant amount

3. If a certain kind of cost is used for future changes, it should be revealed.

4. Understanding the favorable and adverse effects of environmental trends on net sales in the future and revenue from continuing operations should be disclosed in the report.

(iii) Environmental Expenditure that may occur in the future

1. Due to past events or transactions, the possibility of damaging the value of the assets or adversely affecting the future cash flow may be significant and should be disclosed in the financial statements.

2. Because of past events or transactions that impair the price of assets or have a negative impact on future cash flows, financial guarantees are best disclosed but not disclosed.

Third, the cost of the environment

The general environmental cost is defined as the initial installation fee, operation fee, and maintenance fee for major pollution prevention equipment such as wastewater treatment and air pollution control equipment. In fact, the relatively complete and rigorous environmental costs are as good as the cost of quality and should include the following categories:

(a) Failure costs:

1. Environmental fines, penalties and clearance fees:

The illegal penalty part is a fairly clear expense. The disciplinary part may include operating losses caused by suspension of work, suspension of business, and closure of business. The removal cost is a fact that has caused environmental pollution, and is subject to investigation, clearance, remediation, and rehabilitation.

The printing industry may be relatively unburdened in this project because the self-measured value of the manufacturer is much smaller than the standard value prescribed by the environmental protection regulations, but it is still necessary to pay close attention to the development of environmental protection laws and regulations.

2, waste disposal costs:

Once the ISO 14000 environmental management system is established, based on “compliance with laws and regulations,” it is imperative to clean up the business wastes and the agencies that have been qualified to remove and dispose of the wastes. However, due to the fact that there are not many clean-up companies in the country, qualified manufacturers Is scarce, resulting in supply in short supply. Therefore, if a waste disposal business is contracted by a qualified cleaning agent, it must be included in the cost calculation. At the same time, waste reduction and recovery management services should be tried to reduce costs.

3. Reduced revenue due to negative public image:

This kind of cost is difficult to calculate. Currently, it can be roughly calculated by the main customers' environmental management requirements, whether the main customers include the environmental management performance in the supplier evaluation process, and the competitor's environmental management performance.

(B) Prevention costs:

1. Reserves set aside for liability for incidental environmental incidents:

Organizations must set aside a number of reserves in preparation for the need for environmental protection-related risks. Such reserves must be easily turnoverable, so relative interest losses should also be included.

2. Legal environmental liability insurance costs:

At present, some companies have set up similar business risk management departments to handle preventive measures for major emergencies. The environmental laws and regulations have clearly specified that when a large number of fixed-source air pollutants are discharged, they should immediately take emergency measures and notify the local competent authority within one hour. Therefore, insurance related insurance items are necessary for environmental management.

3. Environmental monitoring and control equipment purchase, correction and use:

This item includes initial installation fees, operation and maintenance costs, and depreciation charges for air pollution monitoring, waste water detection, volatile gas detection, air pollution control, waste temporary storage, wastewater treatment facilities, and noise prevention and control equipment.

4, the organization of personnel training costs

5, the cost of purchasing different raw materials and equipment

(c) Identification costs:

1. The direct expenses and total salary of the related laws and regulations inspection:

At the beginning of the establishment of the environmental management system, the highest management level of the company should promise to meet the requirements of regulations and other applicable organizations. Therefore, routine and regular regulatory compliance inspections have become a fixed expense in the overall environmental funds.

2. Environmental audit and testing costs:

Any organization that hires environmental management system consultants to help establish an environmental management system and apply for ISO 14001 certification is quite aware of this cost. For most organizations that have not yet actually implemented an environmental management system, they can commission flue gas testing and noise. Testing, discharge water commission testing and environmental related audit tests are included in the calculation.

Fourth, the allocation of environmental costs

Currently, the organization's cost accounting method is usually unable to clearly list the environmental costs caused by each specific process or product. Due to the cost of wastewater discharge, solid waste treatment, and air pollutant discharge, it is usually regarded as a co-management fee (Overheads ) Projects such as: miscellaneous fees and depreciation charges. This cost is included in the total cost and is apportioned according to capacity or direct cost, or it is deducted from the total amount of operating income. In this case, a product or a process may generate a lot of pollution, but because of the use of With less work hours or lower production capacity, the allocated co-management fees are also reduced. As a result, the environmental costs of the product or process may be underestimated. Therefore, the most substantial benefit of implementing an environmental management system should be the overall operating cost. The reduction.

V. Integration of Environmental Costs

For business owners, the most substantial benefit of implementing an environmental management system should be the reduction in overall operating costs. Since environmental costs and quality costs are somewhat similar, the simplest way to save these repeated environmental costs is to identify the areas where organizations repeatedly spend the most, and to integrate them, such as:

1. Due to quality-related training and environment-related training, not only the actual training requirements, training objectives, development learning objectives, training implementation, and effect evaluation processes are the same, even the content of training courses can be integrated.

2. The concept of designing for the environment not only achieves the goal of reducing the burden of future environmental pollution, but also enhances customer satisfaction and reduces failure costs and prevention costs.

3. If the operator can correctly follow the related operational guidelines required in the integrated work standard, it will not only ensure the quality level of the process, but also ensure that no accidental environmental impact or human hazard will occur.

Data collection and analysis of interviews and interviews

We chose Taiwan’s first “Taiyi Printing Enterprise Co., Ltd.,” which passed the ISO 14000 certification, as the object of the interview. In terms of environmental protection expenditures:

(i) Recurrent expenses:

1. The environmental protection equipment has not been depreciated because the equipment is not costly.

2. Every month, there is an environmental education for all employees. The company trains internal instructors to teach relevant courses.

3. There is no penalty for violation of environmental laws and regulations.

4. The cost of waste disposal is the largest of the recurrent expenditures, including the cost of entrusting the recycler to recycle the waste and the cost of discharging the waste water to the sewer of the industrial area.

5. There is no department with special responsibility. There is an "environmental protection worker group" set up as a special case organization. The department heads are trained by various departments and there is no salary for environmental protection workers.

(ii) Capital expenditures:

1. In the course of passing the certification, it cost more than ten million to purchase air pollution control equipment (ie, dustless printing equipment)

2. There is no environmental-related research and development funding.

(iii) Environmental or sexual spending:

There is no environmental-related working capital in the company.

In addition, in the part of the environmental disclosure, Taiyi will actively promote environmental-related information to customers, for example, encourage customers to switch to environmentally-friendly recycled paper, and actively communicate with customers every year.

However, the company does not have an accounting title such as “environmental accounting”. The relevant budget for environmental protection is determined after the company’s SWOT analysis is completed at the end of the year.

Table 3.1 Comparison of Environmental Accounting, Which Shows Some Parts of Case Companies

肆, conclusions and recommendations

Today's Taiwanese printing industry is mostly in the form of small and medium-sized enterprises, with an average of dozens of people, a small market, many manufacturers, and a vicious competition for price cuts. Since the amount of money spent on printing machinery and equipment is often very large, the interest expense of the disbursement machine is a major burden on the operators, not to mention the purchase of pollution prevention equipment, which is also ISO 14000 in the printing industry. The reason for the slow implementation.

In addition, there is a consensus among manufacturers implementing ISO 14000 on the establishment of environmental accounting. However, environmental accounting can report on the business performance of enterprises. In the long run, the environmental protection policies and activities of enterprises are related to the environment in which companies will be located in the future. The company's future environment is related to its relative period of profitability or performance. In the short term, it will also affect the short-term environmental expenditures, such as the cost savings or reduce the possibility of fines. Therefore, the exposure of companies for environmental accounting will help stakeholders understand the company's operating conditions. This point, the printing industry should have considerable room for improvement.

Reference materials

1. Ministry of Economic Affairs Industrial Bureau, ISO14000, Environmental Management System ISO14000 Environmental Management System.

2. The Central Bureau of Standards of the Ministry of Economic Affairs, a comparison of environmental management and quality management systems. Environmental Management Report, first issue, http://.

3. Yang Zhixing, Institute of Chemical Industry, Industrial Technology Research Institute, maintenance and continuous improvement of the environmental management system.

4. Xie Zhenwei, Industrial Pollution Prevention and Control Center of China Technology Service Corporation, New Environmental Management Era - Environmental Performance Review http: //.