快速查题-ACCA英国注册会计师试题

Different management accounting techniques can be used to account for environmental costs. 

One of these techniques involves analysing costs under three distinct categories: material, system, and delivery and disposal. 

What is this technique known as? 

 Which of the following are advantages of using Activity Based Costing for Environmental Management Accounting? 

 (i) Higher environmental costs can be reflected in higher prices.

 (ii) cost savings achieved through environmental policies can be measured. 

(iii) it is simple to determine the environmental costs and cost drivers.

 (iv) It considers all environmental effects of the company’s actions.