管理会计(英文版)课后习题答案(高等教育出版社)chapter 12.docVIP

管理会计（高等教育出版社） 于增彪（清华大学） 改编 余绪缨（厦门大学） 审校 CHAPTER 12environmental cost management questions for writing and discussion 1. Firms are interested in environmental costing because the costs of complying with environmental regulation have increased and because improving environmental performance can reduce costs and provide a competitive advantage. 2. Ecoefficiency is the belief that organizations can produce more goods and services while simultaneously reducing negative environmental consequences, resource consumption, and costs. 3. The six incentives, or causes, for ecoefficiency are (1) customers desire to buy clean goods, (2) better employees and greater productivity, (3) lower cost of capital and cheaper insurance, (4) societal benefits and improved image, (5) innovations and searches for new opportunities, and (6) cost reductions and increased competitiveness. 4. An environmental cost is a cost incurred because poor environmental quality exists or may exist. 5. The four categories of environmental costs are prevention, detection, internal failure, and external failure. Prevention costs are costs incurred to prevent degradation to the environment. Detection costs are incurred to determine if the firm is complying with environmental standards. Internal failure costs are costs incurred to prevent emission of contaminants to the environment after they have been produced. External failure costs are costs incurred after contaminants have been emitted to the environment. 6. Realized external failure costs are environmental costs paid for by the firm. Unrealized or societal costs are costs caused by the firm but paid for by third parties (members of society bear these costs). 7. Full environmental costing means that all environmental costs are assigned to the product, including societal costs. Full private costing means that only private costs are assigned to products. 8. Functional-based costing must first isolate the environmental costs and assign them to an environmen