PENERAPAN LAPORAN BIAYA LINGKUNGAN PADA CV. IMM MAKASSAR

Abstract

Environmental costs is the impact of the environmental activities of the company. Environmental costs are basically related to the cost of the product, process, system or facility is essential for management decision-making. CV. IMM Makassar operating in the field of industrial cleaning and packing raw fish abroad produce three types of waste that solid waste is dry, wet solid waste, and wastewater. The company has been managing the existing waste, both internally and in collaboration with external parties but there are obstacles in the company. These constraints are CV. IMM uncertain about how to identify and report environmental activities environmental costs The purpose of this study was to (1) identify the environmental issues facing the CV. IMM, (2) analyze the actions taken related to environmental issues, (3) identify community activities on the CV. IMM, (4) identify the types of costs related to environmental activities, (5) analyze how reporting environmental costs should the CV. IMM. This type of research is applied research in which the collection of information and data obtained from interviews, observation, and documentation. The results of this study indicate that the reporting costs are based on the grouping of IFAC, the largest expenditure is on a group of Outputs Materials Costs is equal Rp.15.152.954.450 or 95.55% of the total production.