Accounting for environmental costs在ACCA考试中怎么理解？

学习ACCA课程的时候，学员要掌握的知识点有很多，通过知识点的学习，让学员更好的去理解考试的内容。Accounting for environmental costs在ACCA考试中怎么理解？

Accounting for environmental costs是ACCA考试的知识点内容，在学习该内容的时候，学员要对基础有详细的了解，掌握知识点需要考察的内容是什么，同时能够对该知识点进行运用与分析。

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In the context of Performance Management,when the syllabus requires you to describe the different methods of accounting for environmental costs,it aims to cover two areas:

Internal reporting of environmental costs,which has already been discussed in the introduction.

Management accounting techniques for the identification and allocation of environmental costs:the most appropriate ones for the Performance Management syllabus are those identified by the UNDSD,namely input/outflow analysis,flow cost accounting,activity-based costing and lifecycle costing.

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