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Ida Bagus Putu Pramana Putra

1907611023

Soal
ENVIRONMENTAL COST REPORT
HENDER CHEMICALS
Cost accounting record as environmentally related for the year 2007
settling personal injury claims $ 1,200,000
treating and disposing of toxic waste $ 4,800,000
cleanup of chemically contaminated soil $ 1,800,000
inspecting products and processes $ 600,000
operating pollution control equipment $ 840,000
licensing facilities for producing contaminants $ 360,000
evaluating and selecting suppliers $ 120,000
developing performance measures $ 60,000
recycling products $ 75,000

* Assume that total operating costs are $60.000.000

Jawaban
Pertama kita harus mengelompokan biaya- biaya diatas
Ada Empat Jenis Klasifikasi Environmental Cost/ Biaya Lingkungan berdasarkan aktivitas (Exibhit 16-2)
1 prevention activities = aktivitas pencegahan
2 detection activities = aktivitas deteksi
3 internal failure activities = aktivitas kegagalan internal
4 external failure activities = aktivitas kegagalan eksternal

HENDER CHEMICALS
Cost accounting record as environmentally related for the year 2007 Classification

settling personal injury claims $ 1,200,000 external failure costs


treating and disposing of toxic waste $ 4,800,000 internal failure costs
cleanup of chemically contaminated soil $ 1,800,000 external failure costs
inspecting products and processes $ 600,000 detection costs
operating pollution control equipment $ 840,000 internal failure costs
licensing facilities for producing contaminants $ 360,000 internal failure costs
evaluating and selecting suppliers $ 120,000 prevention costs
developing performance measures $ 60,000 detection costs
recycling products $ 75,000 prevention costs

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