AKUNTANSI MANAJEMEN

Problem 14-39
Indah Hapsari (1442001)
Firosa Nurzana (1442042)
Maria Priska Bs (1442104)
Nisya Tahnia Alvy (1442041)
Shindy Dwifiya (1442102)

Activity

Model XA2

Model KZ3

Disposing hazardous
waste (tons)

20

180

Measuring contaminant
release (transactions)

1,000

4,000

Releasing air cominants

(tons)

25

225

Producing scrap (pounds

of scrap)

25,000

25,000

Operating pollution
equipment (hours)

120,000

400,000

Designing processes and

products (hours)

1,500

500

Using energy (BTUs)

600,000

1,200,000

Training employees
(hours)

50

50

Remediation (labor
hours)

5,000

15,000

Calculate the environmental cost per unit for each

model

Disposing hazardous waste

200,000/200 = 1,000 per tons
Measuring contaminant release
10,000/5,000 = 2 per transaction
Releasing air cominants (tons)
500,000/250 = 2,000 per tons

Producing scrap
175,000/50,000 = 3.5 per pounds of scrap
Operating pollution equipment
260,000/520,000 = 0.5 per operating hours
Designing processes and products
50,000/2,000 = 25 per design hours
Using energy
180,000/1,800,000 = 0.1 per BTUs
Training employees
10,000/100 = 100 per training hours
Remediation
400,000/20,000 = 20 per labor hours

Activity

Model XA2

Model KZ3

Disposing hazardous waste (tons)

20,000

180,000

Measuring contaminant release

(transactions)

2,000

8,000

Releasing air cominants (tons)

50,000

450,000

Producing scrap (pounds of scrap)

87,500

87,500

Operating pollution equipment

(hours)

60,000

200,000

Designing processes and products

(hours)

37,500

12,500

Using energy (BTUs)

60,000

120,000

Training employees (hours)

5,000

5,000

Remediation (labor hours)

100,000

300,000

Total environment cost

422,000

1,363,000

Unit poduced

200,000

300,000

Unit environmental cost

2.275

4.54