ACCA PM考点 Defining and accounting for environmenta有哪些？

掌握科目考试的重难点问题是每位ACCA学员必须掌握，只有扎实的掌握了考点的信息，才能够在考试中有更好的成绩，*考试。那么，ACCA PM考点 Defining and accounting for environmenta有哪些？

Defining and accounting for environmenta丨 costs 定义可以从以下2种方式进行解释：

1. Hansen and Mendoza( 1999)提出

① Environmental prevention costs 预防成本

The costs of activities undertaken to prevent the production of waste. Eg： environmental training.

② Environmental detection costs 发现成本

Costs incurred to ensure that the organisation complies with regulations and voluntary standards确保企业合规/按标准

Eg： record keeping and recording.

③ Environmental internal failure costs 内部失败成本

Costs incurred from performing activities that have produced contaminants and waste that have not been discharged into the environment

还未排入外部环境.eg: waste disposal costs

④ Environmental external failure costs 外部失败成本

Costs incurred on activities performed after discharging waste into the environment

已排入外部环境的后续成本，eg：诉讼。

2. US Environmental Protection Agency 提出

① Conventional cost 传统成本

Raw material and energy costs 与环境相关的

② Potentially hidden costs In 'general overheads5

普遍账户里涵盖的，没有单列

③ Contingent costs 或有成本

Costs to be incurred at a future date, eg cleanup costs

4) Image and relationship costs为f企业声誉和公共关系而产生的成本

the costs of preparing environmental reports (环境报告）。

要想扎实掌握考试的重难点，学员学习网课，做练习还很必要的。ACCA PM考试是学员必不可少科目，因此在学习的时候，扎实掌握课程内容是必须的。