ACCA考試基礎(chǔ)測(cè)試題解析（6）
Question：Environmental management accounting (EMA) is the generation and analysis of both financial and non-financial information in order to support internal environmental management processes'.
Which of the following management accounting techniques are useful for the identification and management of environmental costs:
A. ABC.
B. Input/output analysis.
C. Life cycle costing.
D. Flow cost accounting.
All of the responses are correct
Input/output analysis (records material flows with the idea that 'what comes in must go out - or be stored'')
Flow cost accounting (aims to reduce the quantities of materials, which leads to increased ecological efficiency)
ABC (distinguishes between environment-related costs and environment-driven costs)
Life cycle costing
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