Page 59 - Microsoft Word - 00 Prelims.docx

Advanced Costing Methods

2 EMA assesses the likelihood and impact of environmental risks.

EMA considers the non-financial environmental cost or benefit of any
3
decision made as well as the financial cost or benefit.

4 It includes environmental-related KPIs as part of routine performance
monitoring

5 It benchmarks activities against environmental best practice

Illustrations and further practice

Now try TYU question 1 from Chapter 14 of the Study Text.

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