Structure of Environmental Accounting in Printing Industry (I)

Summary

Environmental costs refer to the expenditures that companies make in order to improve the environment. They do not have a direct interaction with output. This expenditure is intended to establish a standard that reduces or avoids pollution sources or pollutants caused by production process operations. It should be included in corporate accounting, and a special “environmental cost” accounting should be established to handle this. This is called Environmental accounting, and long-term effective supervision.

Preface

First, research motivation

In recent years, as the global awareness of environmental protection has risen, environmental issues have also expanded from local to regional issues to global ones; from original pollution control to continuous development. Therefore, in the process of pursuing economic development, if there is no restriction or regulation, it may lead to deterioration of environmental quality and cause public hazards. In particular, the printing industry is classified as a polluting industry in our country's industry. Whether it is the disposal of waste, or the noise or air, etc., it is inevitable in the printing industry. Therefore, to keep the printing industry from the list of polluting industries, we must properly manage the entire plant's environmental policy and use the environmental management system to plan and execute operations.

With the development of economy and the increase of people's income, people are paying more and more attention to the protection of the environment. In order to respond to the international trade situation, following the success of ISO 9000 in China's enterprises, our enterprises are actively promoting the implementation of ISO 14000. In the process of implementation, companies must set budgets, so set the environment. The cost of this accounting title becomes part of the accounting process. At present, only two companies in the printing industry in Taiwan have passed ISO 14000 certification. However, in the case of companies that are implementing environmental management systems or are preparing to implement, the establishment of an environmental accounting framework, the current status of the printing industry, and how it should be improved is The topics that this study would like to explore.

Second, the purpose of the study

In the event that the cost of environmental protection is drastically large, companies can no longer treat environmental costs as general manufacturing expenses. Instead, they must establish a set of environmental protection accounting principles that are suitable for the printing industry so that the environmental protection system of the printing industry can be further advanced. Environmental management systems are very important to the organization's operations. The effective reduction of environmental costs can highlight the effectiveness of environmental management systems, the value of environmental management personnel, and the availability of effective management system information. The environmental costs of individual printing product manufacturing processes also contribute to the development and correct decision-making of business strategies in the future, helping the printing industry to reduce operating costs and achieve environmental protection.

Third, research methods

This study is an exploratory study. It uses qualitative research methods. It mainly uses literature research and field interviews and other research methods. It starts with reference to the authors' works and starts with the environmental costs and targets the printing industry. Feasibility of characteristics and literature collections, out of the printing industry's environmental accounting framework.

(a) Establish a conceptual framework through literature review. a. A collection of literature and information on the ISO 14000 series to understand its implications and content. b. Collect literature, periodicals, books, and online data on environmental accounting and environmental costs. c. Discuss the environmental costs of the printing industry and the status of implementation of environmental accounting.

(b) In this study, the use of interviews on the ground to conduct interviews and read written materials, etc., establishes a framework for environmental accounting in the printing industry.

However, there are not many manufacturers that pass ISO 14001 in the printing industry, and the effectiveness of performance evaluation requires long observations to show the effect. Therefore, in order to facilitate the theoretical discussion, this article uses companies that have passed ISO 14001 certification (Taiyi Printing Company Co., Ltd.) is the object of the interview and hopes to learn about the views of the printing industry on environmental accounting after implementing the environmental management system.

Fourth, research structure

Through literature review to understand the characteristics of the printing industry and collect information on "environmental management systems", "environmental accounting", "environmental costs", etc., and discuss the structure of environmental accounting for the implementation of environmental management systems in the printing industry from the perspective of environmental costs, and then interviews Content is organized to complete the final conclusion.

The research process is shown in Figure 1.1.

è´°, literature discussion

I. Classification of environmental protection expenditures

According to the different purposes of cost classification, there are many different types of environmental protection costs. In the management accounting, when enterprises conduct budgets and evaluations of environmental capital expenditures, they must estimate the cash flow of the investment plan. According to this purpose, environmental protection expenditures may be divided. There are four types of costs:

(i) Direct costs: Such costs are relatively obvious and easily distinguished from other types of costs, such as the investment in pollution prevention equipment.

(b) Indirect costs: Costs associated with environmental protection support operations, such as the cost of processing raw materials, supervising and disposing of waste.

(iii) Hidden costs: Costs resulting from compliance with environmental regulations, such as reporting, approval, supervision, testing, training, and inspection costs.

(iv) Contingent Liabilities Costs: In the capital budgeting process, companies must make predictions about environmental risks in advance as the basis for the estimated amounts.

In the framework of financial accounting theory, there is a layer of basic elements of financial statements, that is, the expression of accounting information. The constituent elements are assets, liabilities, equity or net assets, investment by owners, distribution to owners, comprehensive net profit, earnings, expenses, profits, and There are a total of 10 losses. In the field of environmental accounting, it can be classified according to the above, but it has been learned from foreign documents in recent years that environmental protection expenditure is usually divided into the following three categories:

(i) Recurrent expenditures: In terms of accounting concepts, recurrent expenditures are generally income statement accounts. The items listed in the income statement are determined by the nature of the accounts. There are many items in the environmental protection expenditure that are classified as recurring expenditures. For example, the salary of the environmental protection staff involved in the current salary is the current salary, the depreciation expense of the environmental protection equipment, the fine for violation of the environmental protection regulations, the clean-up cost after causing environmental damage, and the organization of social education. Costs, staff occupation training costs, waste disposal costs, etc. According to the United States EITF (Emerging Issues Task Force) study report, when the environmental pollution cost of environmental treatment is voluntary, the cost of removing, burying, and preventing future environmental protection expenditures

(b) Or research costs, but also as a fee. Environmental recurring expenditures should be listed on the profit and loss statement. At present, there is no conclusive statement. For the removal of costs, Canada lists it as “very profit and loss”, and the United States usually lists it under “normal business”. In addition, environmental recurrent expenditure has a problem that some expenditure subjects and certain subjects are listed in the same subject. If the environmental protection salary is included in the salary expenses, it should be listed separately or re-examined separately. If it is resolved, the future environmental accounting will be considered. Demand and development

The major pollution situations in the printing industry include noise, waste water, odor, and vibration. Of these, wastewater has the greatest impact. For example, lithography, photolithography, etc. have the problem of waste water discharge. Because they are not ordinary pollutants but contain harmful substances, a small amount will also pollute the environment. In the general printing industry, the problem of waste water discharge is caused by the imposition of sheets and printing sheets, the development of the stamps, the bath liquid during the printing, the staff washing roller, the hand washing or the scrubbing machine. The gravure printing industry's pollution problem is even more serious, because in the process of photography, the acidic fixing solution is released from the drainage, the dissolution of the photosensitive film, regardless of any plate material are discharged by heavy metals, not easily affected by natural purification, so must be dealt with Drain to drain afterwards. Printing factory wastewater treatment methods, the use of plant control equipment, sewage sewers and wastewater treatment and other methods of the most.

(iii) Capital expenditures: Capital expenditures are treated as assets in financial accounting concepts. The so-called assets, in accordance with Article 16 of the First Financial Accounting Standards Bulletin of China, stipulates that “assets refer to the economic resources obtained by a company through transactions or economic matters, which can be measured in currency and expected to provide economic benefits in the future”. Environmental protection expenditures In addition to current expenditures, some are capital expenditures, such as environmental protection equipment required for implementation of environmental protection policies. The US EITF considers that environmental pollution treatment can be capitalized if it meets one of the following conditions:

1. It can extend the useful life of existing assets, increase production capacity or improve safety and efficiency.

2. The cost can prevent or reduce current or future environmental protection expenditures.

3, the cost needs to be used for the sale of assets.

Environmental protection capital expenditures are listed on the balance sheet, and are depreciated until the depreciation period, and are transferred to the income statement on an annual basis.

(iv) Environmental or sexual expenditures: Contingent payments are based on the notion of financial accounting. If the impact on profit or loss is “contingent loss”, if there is a liability or a decrease in assets, “contingent liabilities” may occur. Sexuality can be divided into probable, possiblypossible, and rare. The determinacy of the amount can be divided into two types: certain or can be reasonably estimated and difficult to estimate. Accounting treatment was described earlier. Environmental or consumptive expenditures can be classified into two categories: “environmental or contingent liabilities” and “environmental or sexual expenditures”. Some environmental or contingent liabilities are required to be expressed in the financial statements, and the scope involved is complex. Environmental or conserving expenditures are treated in accordance with regulations if they meet the requirements of financial accounting, but some countries will require the disclosure of separate disclosures.

Table 1.1 Contingent Accounting

(Unfinished)