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.
 
Key：ABCD
 
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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