AKUNTANSI MANAJEMEN

MANAJEMEN BIAYA
LINGKUNGAN
KELOMPOK 5 :

•RISNAWATI
•DEWI MAYANG PAMUNGKAS
•CAROLINE TYASA
•ROHIMAH RAHMAWATI DEWI
•PILKA NURSARI
•IVO GISMI LESTARI
MANAJEMEN BIAYA LINGKUNGAN
“
“ Biaya lingkungan mendapatkan perhatian yang semakin besar dalam manajemen perusahaan.
Peraturan mengenai lingkungan semakin ketat & pelanggaran terhadapnya dapat
menyebabkan denda yang besar. Mengingat biaya untuk mematuhi peraturan tentang
lingkungan juga cukup besar maka perlu dipilih metode yang paling murah dalam
memenuhinya. Oleh karena itu biaya lingkungan harus diukur dan diidentifikasi penyebab
utamanya. Selain itu, keberhasilan perusahaan dalam mengatasi masalah-masalah
lingkungan menjadi isu yang sangat kompetitif dan menjadi tak terpisahkan dengan tujuan
bisnis perusahaan. Kinerja lingkungan dapat memiliki pengaruh signifikan terhadap posisi
keuangan perusahaan. Hal ini juga menunjukkan perlunya informasi biaya lingkungan yang
memadai.

Ada 2 alasan mengapa perusahaan menggalakkan Manajemen Biaya Lingkungan :

1. Dibanyak negara, peraturan lingkungan telah meningkat secara signifikan, bahkan diperkirakan akan semakin ketat
lagi.
2. Keberhasilan penyelesaian masalah-masalah lingkungan menjadi isu yg semakin kompetitif.
Untuk memahami dua alasan tersebut, kita perlu memahami konsep yang disebut ekoefisiensi
Sebagai modal dasar pembangunan, SDA harus
dimanfaatkan sepenuhnya dengan cara memanfaatkan &
mengelolanya dengan bijak. Oleh karena itu,
pemanfaatan SDA harus dilakukan dengan cara
ekoefisiensi. Yg mana konsep efisiensi yg berusaha untuk
meminimalkan penggunaan bahan baku, air, energy,
untuk mengurangi dampak lingkungan.
KONSEP
EKOEFISIENSI
 BIAYA LINGKUNGAN
Biaya Lingkungan didefinisikan sebagai biaya-biaya yg terjadi
karena adanya kualitas lingkungan yg buruk/karena kulitas
lingkungan yg buruk mungkin terjadi. Kerusakan dianggap
sebagai degradasi langsung dari lingkungan (misalnya polusi air
& udara) atau degradasi tidak langsung (penggunaan bahan
baku/energi yg tidak perlu). Untuk mengetahui berapa
presentase biayanya, memerlukan informasi biaya lingkungan
yg menuntut manajemen untuk mendefinisikan, mengukur,
mengklasifikasikan & membebankan biaya lingkungan kepada
proses , produk & objek biaya lainnya.
BIAYA KUALITAS LINGKUNGAN
01 Biaya Pencegahan Lingkungan
Biaya untuk aktivitas yg dilakukan untuk mencegah diproduksinya
limbah/sampah yg dapat menyebabkan kerusakan lingkungan.

Biaya Deteksi Lingkungan

02
Biaya yg dilakukan untuk menentukan apakah produk, proses &
aktivitas lainnya telah memenuhi standart lingkungan yg berlaku/tidak.

03 Biaya Kegagalan Internal Lingkungan

Biaya untuk aktivitas yg dilakukan karena diproduksinya limbah, tetapi
tidak dibuang kelingkungan luar.

Biaya Kegagalan Eksternal

04 Biaya untuk aktivitas yg dilakukan setelah melepas limbah/sampah
kedalam lingkungan
MENGURANGI BIAYA
KEGAGALAN
LINGKUNGAN
Biaya kegagalan lingkungan dapat dikurangi dengan menginvestasikan l
ebih banyak aktivitas-aktivitas pencegahan dan deteksi. Dimungkinkan
bahwa model pengurangan biaya lingkungan akan berperilaku serupa de
ngan model biaya kualitas total, yaitu bahwa biaya lingkungan yang tere
ndah diperoleh pada titik kerusakan nol, sama seperti titik cacat nol pada
model biaya kualitas total. Pengetahuan akan biaya lingkungan dan hub
ungannya dengan produk dapat menjadi sebuah insentif untuk melakuk
an inovasi dan meningkatkan efisiensi.
PEMBEBANAN BIAYA LINGKUNGAN
Biaya Lingkungan Penuh/Biaya Privat Penuh

Biaya Lingkungan Berbasis Fungsi/Berbasis Aktivitas.

PEMBEBANAN BIAYA LINGKUNGAN

Biaya Lingkungan Penuh Biaya Lingkungan Berbasis Fungsi

Pembebanan semua biaya lingkungan, Membebankan produk tersebut ke produk
01 baik yg bersifat privat maupun sosial, ke 01 individual dengan menggunakan penggerak
produk. Biaya memerlukan pengumpulan tingkat unit seperti jumlah jam tenaga kerja, jam
data dari pihak diluar perusahaan. mesin.

Biaya Privat Penuh Biaya Biaya Berbasis Aktivitas

Membebankan biaya aktivitas ke
02 Pembebanan biaya privat ke produk
individual.
02 lingkungan dan kemudian menghitung
tingkat/tarif aktivitas.

Pembebanan biaya lingkungan pada

produk dapat menghasilkan informasi
manajerial yg bermanfaat. Dengan
- membebankan biaya lingkungan yg tepat,
juga dapat diketahui apakah produk
tersebut menguntungkan atau tidak.
 BIAYA SIKLUS HIDUP
Penilaian biaya siklus hidup merupakan bagian mendasar dari
penilaian siklus hidup. Penilaian biaya siklus hidup membebankan
biaya kedampak lingkungan dari beberapa design produk. Biaya ini
adalah fungsi dari penggunaan bahan baku, energi yg dikonsumsi,
dan pelepasan kelingkungan yg berasal dari manufaktur produk. 1. Ekstrasi Sumber Daya
Mengambilangsung bahan-bahan bermanfaat dari
alam seperti air, mineral, minyak, gas, serta
pengolahannya.
5. Pengemasan Produk
Bagian dari siklus hidup produk yg sering tidak
disebutkan. Sudut pandang siklus hidup 2. Pembuatan Produk
semacam ini menggabungkan sudut pandang
pemasok, produsen & pelanggan.

4. Daur Ulang & Pembuangan 3. Penggunaan Produk

 PENILAIAN SIKLUS HIDUP
Penilaian Siklus Hidup didefinisikan oleh tiga tahapan formal:

1. Analisis Persediaan (Inventory Analysis) 2. Analisis Dampak (Impact Analysis)

. Memberikan perincian bahan baku, energi & Menilai pengaruh lingkungan dari beberapa
pelepasan kelingkungan dari suatu produk. design & memberikan peringkat
relatif/penilaian biaya dari pengaruh-pengaruh
A B tersebut.

C
3. Analisis Perbaikan (Improvement Analysis)
Bertujuan untuk mengurangi dampak
lingkungan yg ditujukan oleh analisis
persediaan & dampak.
 PERAN MANAJEMEN AKTIVITAS

Analisi aktivitas lingkungan penting untuk sistem

Aktivitas bernilai tambah adalah aktivitas
yg memberikan manfaat/memberikan
tambahan manfaat
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Aktivitas tak bernilai tambah adalah aktivitas
yg tidak perlu ada jika perusahaan
beroperasi secara optimal & efisien.
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pengendalian lingkungan yg baik. Identifikasi aktivitas
lingkungan & penilaian biayanya merupakan
persyaratan untuk perhitungan biaya lingkungan
berbasis aktivitas. Pengetahuan mengenai biaya
lingkungan & produk/proses apa yg menyebabkannya
merupakan hal yg sangat penting sebagai langkah
untuk pengendalian. Selanjutnya aktivitas lingkungan
harus diklasifikasikan sebagai:
•Bernilai tambah (value-added)
•Tak bernilai tambah (nonvalue-added)
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 PENILAIAN SIKLUS HIDUP

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