Model for Calculating Cost of Laundry Services by Considering Environmental Impacts and Costs
<p>This research aims at developing a model for calculating cost of laundry services performed by small-scale laundry businesses which incorporates environmental impact and costs into the model. The activity-based costing method is used to assign indirect costs to the cost object. This researc...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Yogyakarta
2019-05-01
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| Series: | Journal of Accounting and Investment |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/5558 |
| _version_ | 1819173391498739712 |
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| author | Elsje Kosasih Atty Yuniawati Verawati Suryaputra Amelia Limijaya |
| author_facet | Elsje Kosasih Atty Yuniawati Verawati Suryaputra Amelia Limijaya |
| author_sort | Elsje Kosasih |
| collection | DOAJ |
| description | <p>This research aims at developing a model for calculating cost of laundry services performed by small-scale laundry businesses which incorporates environmental impact and costs into the model. The activity-based costing method is used to assign indirect costs to the cost object. This research is a continuation of the previous research conducted by the authors. Since environmental impacts and costs are considered, there will be changes in the resources and activity consumed, compared to the original model. The authors identified several environmental costs, such as eco-detergent and plastic, government fines, loss of customers and environmental costs borne by wider society. In analyzing the environmental costs, EPA classification is used. The suggested model is still in the theoretical phase, as some environmental costs arising from laundry business activities are difficult to measure. Some recommendations to laundry businesses and government are provided.</p> |
| first_indexed | 2024-12-22T20:22:20Z |
| format | Article |
| id | doaj.art-43a4e9d231604046b4db806219188ce0 |
| institution | Directory Open Access Journal |
| issn | 2622-3899 2622-6413 |
| language | English |
| last_indexed | 2024-12-22T20:22:20Z |
| publishDate | 2019-05-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Accounting and Investment |
| spelling | doaj.art-43a4e9d231604046b4db806219188ce02022-12-21T18:13:49ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132019-05-0120217319710.18196/jai.20021233288Model for Calculating Cost of Laundry Services by Considering Environmental Impacts and CostsElsje Kosasih0Atty Yuniawati1Verawati Suryaputra2Amelia Limijaya3Universitas Katolik ParahyanganUniversitas Katolik ParahyanganUniversitas Katolik ParahyanganUniversitas Katolik Parahyangan<p>This research aims at developing a model for calculating cost of laundry services performed by small-scale laundry businesses which incorporates environmental impact and costs into the model. The activity-based costing method is used to assign indirect costs to the cost object. This research is a continuation of the previous research conducted by the authors. Since environmental impacts and costs are considered, there will be changes in the resources and activity consumed, compared to the original model. The authors identified several environmental costs, such as eco-detergent and plastic, government fines, loss of customers and environmental costs borne by wider society. In analyzing the environmental costs, EPA classification is used. The suggested model is still in the theoretical phase, as some environmental costs arising from laundry business activities are difficult to measure. Some recommendations to laundry businesses and government are provided.</p>https://journal.umy.ac.id/index.php/ai/article/view/5558activity-based costingcost of servicesenvironmental costsenvironmental impactlaundry |
| spellingShingle | Elsje Kosasih Atty Yuniawati Verawati Suryaputra Amelia Limijaya Model for Calculating Cost of Laundry Services by Considering Environmental Impacts and Costs Journal of Accounting and Investment activity-based costing cost of services environmental costs environmental impact laundry |
| title | Model for Calculating Cost of Laundry Services by Considering Environmental Impacts and Costs |
| title_full | Model for Calculating Cost of Laundry Services by Considering Environmental Impacts and Costs |
| title_fullStr | Model for Calculating Cost of Laundry Services by Considering Environmental Impacts and Costs |
| title_full_unstemmed | Model for Calculating Cost of Laundry Services by Considering Environmental Impacts and Costs |
| title_short | Model for Calculating Cost of Laundry Services by Considering Environmental Impacts and Costs |
| title_sort | model for calculating cost of laundry services by considering environmental impacts and costs |
| topic | activity-based costing cost of services environmental costs environmental impact laundry |
| url | https://journal.umy.ac.id/index.php/ai/article/view/5558 |
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