Contents

• N/A

Description

This paper answers the following questions on the case study –
1. (a) Define environmental management accounting and explain how AMP accounted for its environmental impacts at the commencement of the case study (3 marks, ½ page)
(b) Why did AMP participate in this case study? (3 marks, ½ page)
2. Identify and explain five changes that AMP made to its management accounting system in order to improve the provision of information about its environmental impacts (6 marks, up to 1 page)
3. How are environmental costs defined for the purpose of this case study and identify and explain four benefits for companies in the service sector with office environments that may result from the identification of environmental costs (4 marks, ½ page)
4. Identify the environmental impacts of Services@ AMP’s activities and explain how the environmental impacts are dealt with in the management accounting system (8 marks, 1 page)
5. Identify and explain four changes that could be made to AMP’s accounting system that could improve the availability of information on the costs and quantities associated with AMP’s main environmental impacts (8 marks, 1 page)
6. Identify the five relevant costs for selected environmental inputs and outputs at AMP and their percentage of total costs (4 marks, ½ page)
7. Identify the breakdown of costs for the top 50 items ordered by AMP cost centres for a 6-month period and identify four opportunities to reduce the costs and environmental impacts associated with stationery (7 marks, up to 1 page).
8. Identify and explain three possible benefits resulting from the separation of costs for environmental inputs and outputs from the rent as identified in the waste audit (7 marks, up to 1 page).