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1、Full Cost AccountingA Course Module on Incorporating Environmental and Social Costs into Traditional Business Accounting SystemsNoellette Conway-Schempf, Ph.D.Carnegie Mellon UniversityPittsburgh, PA 15213Overview：This module describes methods for incorporating environmental information into account
2、ing management information systems to allow financial decision makers to include environmental criteria in their decisions. The module is subdivided to permit a progression of detail concerning accounting systems and their role in encouraging the design and development, marketing, and use of more en
3、vironmentally-conscious products, services, and manufacturing processes.The module is suitable for use as part of an engineering or business environmental management course, at either the undergraduate or graduate level, through the selection of various components of the module. Thus for example, in
4、 an MBA course, the early material on types of accounting systems would be unnecessary, or in an engineering environmental management course, more emphasis could be placed on the managerial/cost accounting section than on the national accounting section.The module is subdivided as follows:1) Introdu
5、ctionWhat is accounting? Relevance of accounting and capital budgeting to environmental management and engineering issues .Types of accounting systems ;Shortcomings of accounting systems as environmental information systems ;Full cost accounting2) Incorporating social and environmental costs into ac
6、counting systems: National accounts ;Financial accounts;Cost accounting systems and capital budgeting3) Valuing the environment 4) The ultimate goal - full cost pricing 5) Difficulties associated with full cost accounting 6) Additional teaching resources available Case studies Appendix 1: Example sh
7、ort class projects and assignments Appendix 2: Case study of environmental cost accounting for scrap at an automobile manufacturing facility- Instructors version and student version. Appendix 3: Example of a pollution prevention investment analysis1. Introduction1.1 What is accounting? Accounting is
8、 the collection and aggregation of information for decision makers - including managers, investors, regulators, lenders, and the public. Accounting systems affect behavior and management and have affects across departments, organizations, and even countries. Information contained within an accountin
9、g system has the power to influence actions. Accounting information systems are particularly strong behavioral drivers within the context of a corporation - where profits and the bottom line are daily concerns. In order for environmental concerns to be important criteria in everyday business managem
10、ent decisions, they need to be encapsulated within the accounting systems of the organization.In this educational module we will discuss efforts to include environmental and other social information into accounting systems. We provide an overview of the three main types of accounting systems used by
11、 developed nations and discuss their shortcomings in terms of environmental information content. Although we will discuss the three types of systems, we will focus the bulk of the discussion on managerial or cost accounting systems - the day to day accounting information systems used by decision mak
12、ers in enterprises. Example overheads for lectures are included in Appendix I.1.2 Relevance of accounting and capital budgeting to environmental management and engineering design issuesAccounting systems inform and motivate behavior, thus any information included therein has the potential to influen
13、ce behavior. Including environmental information in accounting systems is a prerequisite to linking sound environmental management and the principles of sustainable development with everyday business and personal decisions.Historically, the environmental effects of doing business have been excluded
14、from financial information systems unless they directly affect the entitys profitability or future - for example fines or accidents. Environmental effects, which are not regulated or scrutinized by the government, are often ignored because they may be considered to be:Unimportant (for example, there
15、 appear to be unlimited resources) Not pertinent to the core business function or the bottom line Part of the price of progress Difficult to estimate and to assign financial valuesMore recently, there has been a shift by corporations and governments towards viewing the environment as a perishable re
16、source which needs to be managed for prolonged use - be that use commercial or social. There has also been a realization that damaging the environmental is costly - to individuals, corporations, and society. These costs need to be avoided. Managing and avoiding environmental costs requires recognizing that these costs exist, ensuring that these costs are recognized by the parties responsible for the costs
