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APM Question and answers correctly solved 2024/2025
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APM Question and answers correctly solved 2024/2025 APM - EMA what is EMA concerned with? - correct answer producing and analysing info to help identify and estimate the cost of environment-related activities and seeking to control these costs what was the problem with traditional manageme...

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  • October 3, 2024
  • 3
  • 2024/2025
  • Exam (elaborations)
  • Questions & answers

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  • apm
  • apm question and answers correctly solved 2024202

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  • APM
  • APM

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APM - EMA
what is EMA concerned with? - correct answer ✔producing and analysing
info to help identify and estimate the cost of environment-related activities and
seeking to control these costs


what was the problem with traditional management accounting systems and
EMA? - correct answer ✔they could not identify or deal with environmental
costs which resulted in negative environmental and economic impacts


why is EMA important now? - correct answer ✔-companies increasingly
aware of their environmental impact and the importance of managing risks


what are the potential adverse impacts of poor EMA? - correct answer ✔-
higher costs due to poor cost control
-damage to reputation
-damage to brand value
-boycotts
-fines or legal action
-increased liability to environmental taxes
-higher perceived risk resulting in higher cost of capital or inability to gain
funding
-poor decision making due to lack of awareness


what are the 4 types of environmental costs? - correct answer ✔-
conventional costs - costs having an impact on the environment such as
water, energy, raw materials
-contingent costs - future compliance or decommissioning costs

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