下载亿题库APP
联系电话:400-660-1360
请谨慎保管和记忆你的密码,以免泄露和丢失
请谨慎保管和记忆你的密码,以免泄露和丢失
距离ACCA考试还有45天的时间,各位小伙伴备考的如何了啊,今日帮考网为大家分享“2020年ACCA考试《业绩管理》科目辅导资料(6)”的相关知识点,一起过来复习巩固一下吧。
There are three main reasons why the management of environmental costs is becoming increasingly important in organizations.
First, society as a whole has become more environmentally aware,with people becoming increasingly aware about the ‘carbon footprint’and recycling taking place now in many countries. A ‘carbon footprint’ (as defined by the Carbon Trust) measures the total greenhouse gas emissions caused directly and indirectly by a person,organization,event or product.
Companies are finding that they can increase their appeal to customers by portraying themselves as environmentally responsible.
Second,environmental costs are becoming huge for some companies, particularly those operating in highly industrialized sectors such as oil production. In some cases, these costs can amount to more than 20% of operating costs. Such significant costs need to be managed.
Third,regulation is increasing worldwide at a rapid pace,with penalties for non-compliance also increasing accordingly. In the largest ever seizure related to an environmental conviction in the UK,a plant hire firm,John Crawford Plant Hire Ltd, had to not only pay £85,000 in costs and fines but also got £1.2m of its assets seized. This was because it had illegally buried waste and breached its waste and pollution permits. And it‘s not just the companies that need to worry. Officers of the company and even junior employees could find themselves facing criminal prosecution for knowingly breaching environmental regulations.
However, the management of environmental costs can be a difficult process. This is because first, just as EMA is difficult to define, so too are the actual costs involved. Second, having defined them, some of the costs are difficult to separate out and identify. Third, the costs can need to be controlled but this can only be done if they have been correctly identified in the first place. Each of these issues is dealt with in turn below.
以上就是帮考网给大家带来的全部内容,相信小伙伴们都了解清楚。预祝大家在ACCA考试中取得满意的成绩,如果想要了解更多关于ACCA考试的资讯,敬请关注帮考网!
ACCA考试有成绩单吗?:ACCA考试有成绩单吗?ACCA官方是不会像四六级考试那样在通过考试后发成绩单的,但是在通过全部科目后,ACCA学员可以通过官方网站下载ACCA准会员证书。然而各个科目虽然没有单科成绩单,但我们可以登录官网进行查看。登录myacca账户查看成绩单的主要方式如下:1、登陆ACCA官网accaglobal.com,进入学员个人页面;2、 输入个人的学员注册号码及密码后点击按钮“login”
ACCA考试科目有哪些?:ACCA考试科目有哪些?ACCA考试科目共15科,分为四个大模块:知识模块(ACCA考试科目内AB-FA)、技能模块(ACCA考试容科目LW-FM)、核心模块(ACCA考试科目SBLSBR)、选修模块(ACCA考试科目AFM-AAA)。
ACCA考试对报考科目有限制吗?:ACCA考试对报考科目有限制吗?ACCA对每次参加考试的科目数并没有具体限制,不过ACCA建议每个考期(间隔六个月)多考4门。
2020-06-04
2020-06-04
2020-06-04
2020-06-04
2020-06-04
微信扫码关注公众号
获取更多考试热门资料