Environmental accounting treatment structure for the printing industry
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Summary
Environmental costs refer to the expenditures made by enterprises to improve the environment, and do not have a direct interaction with output. This expenditure is intended to establish a standard to reduce or avoid pollution sources or pollutants caused by production process operations, and should be included in the enterprise accounting, and a special "environmental cost" accounting subject should be established to deal with it. This is called Environmental accounting, and long-term effective supervision.
One, preface
First, research motivation
In recent years, due to the rise of global environmental awareness, environmental issues have also expanded from local and regional issues to global problems; from the original pollution control to sustainable development. Therefore, in the process of pursuing economic development, if there are no restrictions or norms set, it may lead to deterioration of environmental quality and cause public hazards. In particular, the printing industry is classified as a polluting industry in China's industry. Whether it is the disposal of waste, or noise, air, etc., it is inevitable in the printing industry. Therefore, in order to keep the printing industry away from the list of polluting industries, it is necessary to properly manage the environmental policies of the entire plant and use the environmental management system to plan and perform operations.
With the development of the economy and the increase in national income, people are paying more and more attention to the protection of the environment. In response to the situation of international trade, following the success of ISO 9000 in China's enterprises, China's enterprises are actively promoting the implementation of ISO 14000. In the process of implementation, enterprises must budget, so set up the environment. Cost This accounting subject becomes a part of the accounting process. At present, only two companies in Taiwan's printing industry have passed ISO 14000 certification. However, in the case of companies that implement environmental management systems or are preparing to implement, the establishment of environmental accounting structure, the current status of the printing industry, and how to improve it is This study is intended to explore the topic.
Second, the purpose of the study
In the case of significant environmental protection costs, the company can no longer treat environmental costs as general manufacturing costs, but must construct a set of environmental accounting principles that are suitable for the printing industry in order to further the printing industry's environmental protection system. Environmental management system, the help of organizational management, is a very important thing, and the effective reduction of environmental costs can highlight the effectiveness of environmental management systems, the value of environmental management personnel, and obtain effective information on management systems, and The environmental costs of individual printed product processes will also help to organize business strategy development and correct decision-making in the future, helping printers to reduce operating costs and achieve environmental protection.
Third, research methods
This research is an Exploratory Study. It uses qualitative research methods, mainly using literature research and field interviews. First, we refer to the author's thesis, starting with environmental costs and targeting the printing industry. The feasibility of the characteristics and documentation set, screwing out the environmental accounting structure of the printing industry.
(1) Establish a conceptual framework through literature discussion. a. A collection of documents and materials related to the ISO 14000 series to understand its implications and content. b. Collect literature, journals, books and online materials on environmental accounting and environmental costs. c. Discuss the environmental costs of the printing industry and the current status of environmental accounting implementation.
(2) This study uses field interviews to establish an environmental accounting system structure for the printing industry by means of interviews and reading of written materials.
However, there are not many manufacturers in the printing industry that pass ISO 14001, and the benefits of performance evaluation need to be observed for a long time to show the effect. Therefore, in order to facilitate the discussion of the theory, this article is a manufacturer that has passed ISO 14001 certification (Taiyi Printing Enterprise). Co., Ltd.) is the target of the interview and hopes to understand the current view of environmental accounting in the printing industry after implementing the environmental management system.
Fourth, research structure
To understand the characteristics of the printing industry through the literature, and to collect information on environmental management systems, environmental accounting, and environmental costs, and to discuss the environmental accounting structure of the environmental management system in the printing industry from environmental costs. The content is organized and the final conclusion is completed.
Two, literature discussion
1. Classification of environmental expenditures
According to the classification purpose of cost, there are many different classifications of environmental protection costs. In management accounting, when the company conducts the budget and assessment of environmental capital expenditure, it must estimate the cash flow of the investment plan. According to this purpose, the environmental protection expenditure may be divided. There are four types of costs:
(1) Direct costs: These costs are more obvious and easily distinguishable from other types of costs, such as investments in pollution prevention equipment.
(2) Indirect costs: Costs associated with environmental support operations, such as the cost of processing raw materials, monitoring and disposing of waste.
(3) Hidden costs: costs incurred in complying with environmental regulations, such as reporting, approval, supervision, testing, training, inspection costs, etc.
(4) Contingent liability costs: In the process of capital budgeting, companies must predict the risks of the environment in advance as the basis for the estimated amount.
In the theoretical framework of financial accounting, there is a basic factor for financial statements, that is, an expression tool for accounting information. The components are assets, liabilities, equity or net assets, owner investment, distribution to owners, comprehensive net profit, income, expenses, profit and There are a total of ten losses. In the field of environmental accounting, it can also be classified according to the above, but in foreign literature in recent years, environmental protection expenditures are generally classified into the following three categories:
(1) Recurring expenditures: In terms of accounting concepts, recurring expenditures are generally income statement items, and the item listed in the income statement is subject to the nature of the subject. There are many projects that are classified as recurring expenditures in environmental protection expenditures. For example, the salary of participating environmental protection workers is the current salary expenses, depreciation expenses of environmental protection equipment, fines for violation of environmental protection regulations, cleaning costs after causing environmental hazards, and social education. Cost, cost of employee vocational training, cost of waste disposal, etc. According to the US EITF (Emerging Issues Task Force) research report, when the environmental pollution cost of environmental expenditure is voluntary, the cost of clearing, burying, and preventing future environmental protection expenditures
(2) or research costs, but also as a fee. Recurring environmental expenditures should be included in the income statement. There is no final conclusion. For cost removal, Canada lists it as “very profit and loss”, while the United States usually lists it under “normal business”. In addition, there is a problem with the recurring expenditure of environmental protection, that is, some expenditure subjects and certain subjects are listed in the same subject. If the environmental salary is included in the salary expenses, whether it should be separately listed or re-disclosed, such as settlement, depending on the future environmental accounting Demand and development
The main pollution pollution situation in the printing industry includes noise, waste water, odor and vibration, among which wastewater has the greatest impact. For example, the production of lithographic printing, photoengraving, etc., has the problem of waste water discharge. Because it is not a general pollutant, it contains harmful substances, so a small amount will also pollute the environment. In the general printing industry, the problem of waste water discharge occurs in the imposition of the cover sheet and the drying sheet, the development of the plate, the bath liquid during printing, the washing roller of the staff, the hand washing or the scrubbing machine. The problem of pollution in the gravure printing industry is even more serious, because in the process of photography, the acidic fixing solution is released into the drainage, and the dissolution of the photosensitive film, regardless of any plate material, is discharged by heavy metals, which is not easily subjected to natural purification, so it must be treated. It can then be discharged to the drain. Printing plant wastewater treatment methods, the use of plant control equipment, sewage sewers and wastewater treatment and other methods.
(3) Capital expenditure: Capital expenditure is regarded as an asset in the concept of financial accounting. The so-called assets are in accordance with the provisions of Article 16 of the Financial Accounting Standards Bulletin of the People's Republic of China. "Assets refer to the economic resources that enterprises obtain through transactions or economic matters, which can be measured in terms of money and are expected to provide economic benefits in the future." In addition to regular expenditures, some of the environmental expenditures are capital expenditures. For example, the environmental protection equipment required for the implementation of environmental protection policies, such as the US EITF, believes that environmental pollution treatment can be capitalized if it meets one of the following conditions:
1. It can extend the service life of existing assets, increase production capacity or improve safety and efficiency.
2. This cost prevents or reduces current or future environmental protection expenditures.
3. This cost is required for the assets to be sold.
Environmental capital expenditures are listed on the balance sheet until the depreciation expense is amortized based on the depreciation period and is transferred to the income statement year after year.
(4) Environmental protection or sexual expenditure: Contingent payment In the concept of financial accounting, if the impact on profit or loss is “continuous loss”, if a liability occurs or the asset is reduced, it is “contingent liability”. Sex can be divided into probable, reasonably possible, and very rare. The certainty of the amount can be divided into two types: certain or can be reasonably estimated and difficult to estimate. Accounting treatment has been described before. Environmental protection or sexual expenditure can be divided into "environmental or current liabilities" and "environmental or sexual expenditures". Some of the environmentally-friendly or existing liabilities must be expressed on the financial statements, and the scope involved is complicated. If the environmental protection or sexual expenditures meet the requirements of financial accounting, they will be dealt with according to the regulations, but some countries will require the disclosure of the notes to be separately listed.