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控制环境成本 - CONTROLLING ENVIRONMENTAL COSTS

It is only after environmental costs have been defined，identified and allocated that a business can begin the task of trying to control them.

As we have already discussed，environmental costs will vary greatly from business to business and，to be honest a lot of the environmental costs that a large，highly industrialized business will incur will be difficult for the average person to understand，since that person won not have a detailed knowledge of the industry concerned.

I will therefore use some basic examples of easy-to-understand environmental costs when considering how an organization may go about controlling such costs. Let us consider an organization whose main environmental costs are as follows：

Waste and effluent disposal

Water consumption

Energy

Transport and travel

定义环境成本 - DEFINING ENVIRONMENTAL COSTS

Many organizations vary in their definition of environmental costs. It is neither possible nor desirable to consider all of the great range of definitions adopted. A useful cost categorization， however， is that provided by the US Environmental Protection Agency in 1998. They stated that the definition of environmental costs depended on how an organization intended on using the information. They made a distinction between four types of costs：

conventional costs： Raw material and energy costs having environmental relevance.

potentially hidden costs： Costs captured by accounting systems but then losing their identity in ‘general overheads’

contingent costs：costs to be incurred at a future date，egg cleanup costs.

image and relationship costs： costs that， by their nature， are intangible， for example， the costs of preparing environmental reports.

The UNDSD，on the other hand，described environmental costs as comprising of：costs incurred to protect the environment， egg measures taken to prevent pollution and costs of wasted material，capital and labor，i.E. inefficiencies in the production process.

Neither of these definitions contradict each other; they just look at the costs from slightly different angles. As a Paper F5 student，you should be aware that definitions of environmental costs vary greatly，with some being very narrow and some being far wider.

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