Áp dụng phương pháp đánh giá chi phí chu kỳ sống sản phẩm trong kế toán quản trị chi phí môi trường

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Thông tin xuất bản: Tạp chí Khoa học và Đào tạo Ngân hàng (Tên mới: Tạp chí Kinh tế - Luật và Ngân hàng), 2020

Mô tả vật lý: tr.44-51

Bộ sưu tập: Báo, Tạp chí

ID: 333252

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All production activities of the enterprise also discharge into the environment, and Vietnam is a country that has been on the alert of pollution types. The reason is that there is not yet a specific guidance of the Ministry of Finance on the full assessment of environmental costs of products and services. This leads to the impact on three sides: (i) on the side of enterprises, the extra cost calculation will make businesses pay higher corporate income tax, but businesses will accept to ignore the larger costs of construction system to handle environmental harms
(ii) on the side of state management, if the environmental damage resulting from the production of products is assessed, a decision to eliminate the production of products may be made
(iii) on the people’s side, people need to be careful with their production and business activities in the areas where such enterprises operate so as not to be damaged by pollution effects. This article will cover the life cycle cost method, the environmental costs that occur in the product life cycle, and make recommendations for managers to help produce to become cleaner productio, improving the environmental performance.Bất kỳ hoạt động sản xuất nào của doanh nghiệp (DN) cũng xả thải ra môi trường vànguy cơ gây ra các loại ô nhiễm về nước, không khí, tiếng ồn, mùi hôi, rung động, chất thải độc hại vùi sâu dưới đất. Theo các báo cáo của BộTài nguyên vàMôi trường năm 20181, Việt Nam là một quốc gia đã nằm trong tình trạng báo động vềcác loại ô nhiễm2, 3. Bộ Tài chính hiện chưa có hướng dẫn đánh giáđầy đủ chi phímôi trường của những sản phẩm, dịch vụ vàđiều này dẫn đến sự tác động về3 phía: (i) vềphía DN, việc gian lận không ghi nhận chi phí môi trường, dùdẫn đến đóng thuếthu nhập doanh nghiệp cao hơn, nhưng DN sẽ chấp nhận để bỏ qua các chi phílớn hơn vềxây dựng hệ thống xử lý các tác hại đến môi trường
(ii) vềphía quản lý Nhà nước, chưa có cơ sở đềra các biện pháp quản lýnguồn ô nhiễm
(iii) về phía người dân, không có thông tin để cân nhắc hoạt động trong các vùng bị ảnh hưởng ô nhiễm. Bài viết này trình bày vềphương pháp đánh giáchi phíchu kỳ sống (Life Cycle Costing- LCC) của sản phẩm, các chi phímôi trường xảy ra trong chu kỳ sống của sản phẩm và đưa ra các đềxuất chủđộng áp dụng LCC cho nhà quản lý, giúp quátrình sản xuất sản phẩm sạch hơn, bảo vệ được môi trường.

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