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?
A、Activity-based costing
B、Life-cycle costing
C、Input-output analysis
D、Flow cost accounting
A、Activity-based costing
B、Life-cycle costing
C、Input-output analysis
D、Flow cost accounting
【参考答案及解析】
Under a system of flow cost accounting material flows are divided into three categories – material, system, and delivery and disposal.
Under a system of flow cost accounting material flows are divided into three categories – material, system, and delivery and disposal.