An Environmental Management Accounting Model for the South African Mining Industry
Doctoral work comparing environmental cost practice at four South African mines and building a model from it, for environmental managers and finance staff in mining companies.
by Maryna Möhr-Swart | February 2008
Conventional cost accounting at the mines studied could not report on physical structure or materials flow, so environmental costs such as water, energy and consumables stayed hidden and chances to cut them were lost. Four case studies across different commodities and mining methods showed the same limitations. An environmental management accounting model is proposed to identify and allocate those costs.
R1500,00
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