The case study of applying environmental accounting system to the enterprise

• Main Authors: Po-chang Wu, 吳柏蒼
• Other Authors: Hung-yuan Fang
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/69330614982636991838

碩士 === 國立雲林科技大學 === 環境與安全工程系碩士班 === 95 === To face the open market with fast changing, the enterprises must pursue the greatest benefits in order to maintain the competitiveness through various kinds of means, and compare the costs and benefits at the same time. The enterprises also need to establish some effective management systems to help the policy maker of the enterprises making correct planning and decision. In recent years, environmental accounting system that America, EU and Japan promoted let the policy maker of the enterprises understand all relevant to the environmental costs, control costs, and enhance the performance of environmental management. It also can offer the references to invest the clean processes, develop the green products, and determine the price of products or service. The research is a case study to conduct the environmental accounting system to a domestic company. We would discuss experiences, results of promoting the course, and wish to help the enterprises to establish the environmental accounting system easily, and create the opportunity of sustainable development. After the domestic company conducted the environmental accounting system, its turnover increased progressively from NT 174,368,360,000 in 2003 to NT 266,744,220,000 in 2006, the environmental costs dropped from NT 1,240,510,000 to 1,076,710,000 in 2003∼2005, and slightly increased to NT 1,175,990,000 in 2006 that we complied. So it was an unobvious result to reduce the environmental costs by conducted the environmental accounting system. In addition the benefit index we calculated in 2003∼2006 by way of the environmental performance is 141, 201, 228 and 227 respectively, and it’s a trend of growing up. Although there was a rise in the turnover, yield and pollutions with the prosperous market, the domestic company still could reach the goal of abating the environmental loads, and improving the environmental management performance according to adjusting the pollution control strategy by the information of environmental accounting system.