tailieunhanh - Lecture Management accounting (5/e): Chapter 17 - Kim Langfield-Smith

Chapter 17 - Sustainability and management accounting . This chapter presents the following content: Sustainability for businesses; environmental management accounting; economic, environmental and social impacts; environmental costs; improving supply chain management through measuring environmental and social impacts; sustainability and performance measurement; strategic performance measurement systems (SPMS) and sustainability; environmental outcomes: capital expenditure analysis; climate change and management accounting. | Chapter 17 Sustainability and management accounting 17- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Outline Sustainability for businesses Environmental management accounting Economic, environmental and social impacts Environmental costs Improving supply chain management through measuring environmental and social impacts Sustainability and performance measurement Strategic performance measurement systems (SPMS) and sustainability Environmental outcomes: capital expenditure analysis Climate change and management accounting 17- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Sustainability for businesses Sustainable investments focus on achieving a sustainable economy, a sustainable environment and sustainable society Corporate social responsibility (CSR) involves organisations | Chapter 17 Sustainability and management accounting 17- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Outline Sustainability for businesses Environmental management accounting Economic, environmental and social impacts Environmental costs Improving supply chain management through measuring environmental and social impacts Sustainability and performance measurement Strategic performance measurement systems (SPMS) and sustainability Environmental outcomes: capital expenditure analysis Climate change and management accounting 17- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Sustainability for businesses Sustainable investments focus on achieving a sustainable economy, a sustainable environment and sustainable society Corporate social responsibility (CSR) involves organisations taking into account the social and environmental impact of corporate activity when making decisions May increase profitability Determines long-term survival Demanded by stakeholders: customers, employees, investors 17- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Environmental management accounting (EMA) Consists of environmentally-related management accounting systems and practices Life cycle costing, environmental cost accounting, environmental performance measures, assessment of environmental benefits, strategic planning for environmental management EMA techniques Financially-oriented EMA Physically-oriented EMA 17- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Financially-oriented EMA Environmental costs Costs incurred to prevent, monitor and report environmental impacts and

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