Kididdigar cikakken hanyoyin samun kuɗin muhalli

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Ƙididdigar cikakken kuɗin muhalli ( EFCA ) hanya ce ta lissafin farashi wanda ke gano farashi kai tsaye da kuma rarraba farashi kai tsaye  Schaltegger, S. & Burritt, R. (2000), Contemporary Environmental Accounting: Issues, Concepts and Practice, Sheffield: Greenleaf Publishing, p. 111. ta hanyar tattarawa da gabatar da bayanai game da yiwuwar muhalli, zamantakewa da tattalin arziki da fa'idodi ko fa'ida.a takaice, game da "Tsarin ya kasu Kashi uku "ga kowane zaɓi madadin. Har ila yau, an san shi da lissafin kuɗi na gaskiya ( TCA ), amma, kamar yadda ma'anar "gaskiya" da "cikakke" su ne ainihin ra'ayi, masana sunyi la'akari da kalmomi biyu masu kasancewa Na iya Zama matsala. See Green economics.

Tun da farashin da fa'idodi yawanci ana la'akari da su dangane da muhalli, tattalin arziƙi da tasirin zamantakewa, cikakken ko ƙoƙarin farashi na gaske ana kiransa da "layin ƙasa sau uku". Yawancin ma'auni yanzu suna wanzu a wannan yanki ciki har da Sawun Muhalli, alamun yanayi, da Majalisar Dinkin Duniya na Majalisar Dinkin Duniya don Ƙaddamar da Muhalli na gida don fuskantar layi sau uku ta amfani da ma'aunin ecoBudget. Ƙungiyar Ƙasa ta Duniya (ISO) tana da ƙa'idodi da yawa da aka yarda da su masu amfani a cikin FCA ko TCA ciki har da iskar gas, jerin ISO 26000 don alhakin zamantakewar kamfanoni da ke zuwa a  shekarata 2010, da ma'auni na ISO 19011 don dubawa ciki har da duk waɗannan.

Saboda wannan juyin halitta na kalmomi a cikin jama'a amfani da musamman, kalmar cikakken farashi a halin yanzu an fi amfani da ita wajen lissafin gudanarwa, misali kula da kayayyakin more rayuwa da kuma kudi. Sannan Kuma Amfani da sharuɗɗan FCA ko TCA yawanci suna nuna ƙarancin ra'ayin mazan jiya na ayyukan gudanarwa na yanzu, da haɓaka haɓakawa ga GAAP don magance fitar da sharar gida ko shigar da albarkatu.

 Ra'ayoyi 
Cikakkun lissafin kuɗi ya ƙunshi mahimman ra'ayoyi da yawa waɗanda ke bambanta shi da daidaitattun dabarun lissafin kuɗi . Kuma Jeri mai zuwa yana haskaka ainihin ƙa'idodin FCA.

Yin lissafin kuɗi don:

 Farashin maimakon fitar da kaya (duba bayanin da ke ƙasa);
 Ƙirar ɓoye da abubuwan waje;
 Kudin sama da kai;
 Abubuwan da suka gabata da na gaba;
 Farashin bisa ga tsarin rayuwar samfurin.

 Farashin maimakon fitar da kaya 
Ƙididdigar kuɗi don samun ko amfani da albarkatu. Ƙididdiga shine ƙimar tsabar kuɗi na albarkatun kamar yadda ake amfani da shi. Misali, kuma ana yin fitar da abin hawa ne lokacin da aka sayi abin hawa, amma farashin abin hawa yana faruwa ne tsawon rayuwar sa (misali, shekaru goma). Sannan Dole ne a ware kudin abin hawa na wani lokaci domin duk shekara da aka yi amfani da shi yana taimakawa wajen rage darajar abin hawa.

 Boyayyen farashi 
Ana nuna ƙimar kayayyaki da ayyuka azaman farashi ko da ba a haɗa kuɗaɗen kuɗi ba. Sannan Wata al'umma na iya samun tallafi daga jiha, misali, don siyan kayan aiki. Wannan kayan aiki yana da daraja, duk da cewa al'umma ba su biya shi da tsabar kuɗi ba. Kuma Kayan aiki, saboda haka, yakamata a kimanta su a cikin binciken FCA.

Tallafin gwamnati a masana'antar samar da makamashi da abinci yana rage farashin gaske ta hanyar farashin samfur mai arha. Wannan magudin farashin yana ƙarfafa ayyuka marasa dorewa kuma yana ƙara ɓoye ɓarna na waje da ke tattare da samar da mai da kuma aikin noma na zamani.

 Kudin sama da kai tsaye 
FCA tana lissafin duk kuɗaɗen kai da kai tsaye, gami da waɗanda aka raba tare da sauran hukumomin jama'a. Kudin sama da kai tsaye na iya haɗawa da sabis na doka, tallafin gudanarwa, sarrafa bayanai, lissafin kuɗi, sannan da siye. Kudin muhalli kamar farashin kai tsaye sun haɗa da cikakken kewayon farashi a duk tsawon rayuwar samfurin ( Kimanin Zagayowar Rayuwa ), wasu daga cikinsu ma ba sa nunawa a cikin layin ƙasan kamfanin. Schaltegger, S. & Burritt, R. (2000): Contemporary Environmental Accounting. Issues, Concepts and Practice. Sheffield: Greenleaf Publ., p.112 Hakanan yana ƙunshe da ƙayyadaddun kayan aiki, ƙayyadaddun kuɗin gudanarwa da sauransu.

 Abubuwan da suka gabata da na gaba 
Fitar kuɗin da ya gabata da na gaba sau da yawa ba sa bayyana akan kasafin kuɗi na shekara a ƙarƙashin tsarin lissafin kuɗi. Kudin da suka gabata (ko na gaba) sune farkon saka hannun jari masu mahimmanci don aiwatar da ayyuka kamar siyan motoci, kayan aiki, ko wurare. Filayen gaba (ko ƙarshen baya) kuɗi ne da ake kashewa don kammala ayyuka kamar rufe kayan aiki da kulawa bayan rufewa, ritayar kayan aiki, da fa'idodin lafiya da ritaya bayan aiki.

 Misalai 

 Gudanar da sharar gida 
Jihar Florida tana amfani da kalmar lissafin cikakken farashi don sarrafa shara. A cikin wannan misalin, FCA wata hanya ce ta tsari don ganowa, tarawa, da bayar da rahoton ainihin farashin sarrafa shara . Kuma Tana yin la'akari da abubuwan da suka gabata da kuma na gaba, ƙima (sabis da sabis na tallafi) farashi, da farashin aiki. Solid Waste Full Cost Accounting , www.dep.state.fl.us, Department of Environmental Protection, Florida, Accessed 24.11.06 Full Cost Accounting on Municipal Solid Waste Management at US-EPA, www.epa.gov, US Environmental Protection Agency, Accessed 24.11.06

Integrated m tsarin kula da sharar ya ƙunshi ayyuka da hanyoyi daban-daban na ƙazamin shara na birni (MSW). Ayyuka sune tubalan ginin tsarin, wanda zai iya haɗawa da tarin sharar gida, aiki da tashoshin canja wuri, jigilar kaya zuwa wuraren sarrafa sharar gida, sarrafa sharar gida da zubar da shara, da sayar da kayayyaki. Sannan Hanyoyi su ne kwatancen da MSW ke bi a cikin tsarin sarrafa tsattsauran ra'ayi (watau ma'anar tsara ta hanyar sarrafawa da kuma halin da ake ciki) kuma sun haɗa da sake yin amfani da su, takin zamani, sharar-zuwa makamashi, da zubar da ƙasa . Ana raba farashin wasu ayyuka tsakanin hanyoyi. Fahimtar farashin ayyukan MSW yakan zama dole don tattara farashi na gabaɗayan tsarin sharar gida, kuma yana taimaka wa gundumomi tantance ko za su samar da sabis da kanta ko kwangilar sa. Koyaya, a cikin la'akari da canje-canjen da suka shafi nawa MSW ya ƙare har ana sake yin fa'ida, takin, jujjuyawa zuwa makamashi, Kuma ko cika ƙasa, ya kamata manazarcin ya mai da hankali kan farashin hanyoyin daban-daban. Fahimtar cikakken farashi na kowane hanyar MSW muhimmin mataki ne na farko a cikin tattaunawa ko za a canza magudanar ruwa na MSW wata hanya dabam.

 Amfani 

 Gano farashin sarrafa MSW
 Lokacin da gundumomi ke kula da ayyukan MSW ta hanyar kuɗin haraji na gabaɗaya, farashin gudanarwa na MSW na iya yin asara tsakanin sauran abubuwan kashewa. Tare da FCA, manajoji na iya samun ƙarin iko akan farashin MSW saboda sun san menene farashin.

 Duba cikin kololuwa da kwaruruka a cikin kashe kuɗi na MSW
 Yin amfani da dabaru irin su raguwa da amortization, FCA tana samar da ingantaccen hoto na farashi na shirye-shiryen MSW, ba tare da murdiya ba wanda zai iya haifar da mayar da hankali kawai akan kashe kuɗin kuɗi na shekara.

 Bayyana farashin MSW ga ƴan ƙasa a sarari
 FCA tana taimaka muku tattarawa da tattara bayanan da ake buƙata don bayyana wa ƴan ƙasa abin da ainihin sarrafa shara ke kashewa. Ko da yake wasu mutane na iya tunanin cewa sarrafa sharar gida kyauta ne (saboda ba a biya su ta musamman don ayyukan MSW ba), wasu na iya ƙima darajar sa. FCA na iya haifar da lambobin "layi na ƙasa" waɗanda ke magana kai tsaye ga mazauna. Bugu da ƙari, sannan kuma jami'an jama'a na iya amfani da sakamakon FCA don amsa takamaiman matsalolin jama'a.

 Ɗauki hanya mai kama da kasuwanci ga gudanarwar MSW
 Ta hanyar mai da hankali kan farashi, FCA tana haɓaka mafi kyawun tsarin kasuwanci ga gudanarwar MSW. Masu amfani da kaya da ayyuka suna ƙara tsammanin ƙima, kuma wanda ke nufin daidaitattun daidaito tsakanin inganci da farashin sabis. FCA na iya taimakawa wajen gano dama don daidaita ayyuka, kawar da rashin aiki, da sauƙaƙe ƙoƙarin ceton farashi ta hanyar ingantaccen tsari da yanke shawara.

 Haɓaka matsayi mai ƙarfi a cikin yin shawarwari tare da masu siyarwa
 Lokacin la'akari da keɓantawar sabis na MSW, ƙwararrun manajojin sharar gida na iya amfani da FCA don koyon abin da farashinsa (ko farashi) don yin aikin. Kuma A sakamakon haka, FCA mafi kyawun matsayi na hukumomin jama'a don yin shawarwari da yanke shawara. FCA kuma na iya taimaka wa al'ummomi masu gudanar da ayyukan jama'a su tantance ko farashinsu yana da gogayya da kamfanoni masu zaman kansu.

 Ƙimar haɗakar da ta dace na ayyukan MSW
 FCA tana ba manajoji ikon kimanta farashin kowane kashi na tsarin sharar su, kamar sake yin amfani da su, takin zamani, sharar-zuwa-makamashi, da kuma share ƙasa. FCA na iya taimaka wa manajoji su guje wa kura-kurai na gama gari a cikin tunani game da sarrafa sharar gida, musamman ga kuskuren kula da farashin da aka kauce masa azaman kudaden shiga.

 Kyakkyawan tsarin MSW
 Kamar yadda ƙarin al'ummomi ke amfani da FCA kuma suna ba da rahoton sakamakon, manajoji za su iya "ma'auni" ayyukansu zuwa al'ummomi iri ɗaya ko ƙa'idodi. Wannan kwatancen na iya ba da shawarar zaɓuɓɓuka don "sake aikin injiniya" ayyuka na yanzu. Bugu da ƙari, lokacin da birane, gundumomi, da garuruwa suka san abin da ake kashewa don sarrafa MSW da kansa, kuma za su iya gano duk wani tanadi da zai iya fitowa daga aiki tare.

 Abinci da Noma 
A cikin shekaru goma da suka gabata an sami kulawa mai yawa don Cikakkun Kuɗi na Ƙididdiga (FCA) ko Ƙididdigar Kuɗi na Gaskiya (TCA) a fagen abinci da aikin gona. A cikin shekarata 2013 da 2016, Amintaccen Abinci mai Dorewa ya shirya tarurruka biyu kan Ƙididdigar Kuɗi na Gaskiya a Abinci da Noma, a Burtaniya da Amurka bi da bi. True Cost Accounting, sustainablefoodtrust.org, Sustainable Food Trust, Accessed 20.06.20. FAO ta buga karatu guda biyu a cikin shekarar 2014 da 2015 tare da TCA-bincike na tasirin asarar abinci ("Food wastage sawun: cikakken kididdigar ƙididdiga" Food wastage footprint, www.fao.org, FAO, Accessed 12.06.20. ) da kuma wani TCA-bincike na jimlar tasirin samar da abinci na duniya akan Babban Jarida. ("Tasirin Babban Jari na Halitta a Aikin Noma" Natural Capital Impacts in Agriculture, www.fao.org, FAO, Accessed 20.06.20. ). A cikin rahoton farko, FAO ta zo ga ƙarshe cewa ɓoyayyun ɓoyayyun ɓarnawar abinci a kan jarin halitta ya kai dala biliyan 700 a duk shekara yayin da ɓoyayyun tasirin zamantakewa ya kai dala biliyan 900. A cikin rahoton na biyu, hukumar ta FAO ta yi kiyasin lalacewar muhallin da ake noman abinci a duniya ya kai dala biliyan 2330 a kowace shekara.

 Dalilai na reno 
An gano dalilai daban-daban na ɗaukar FCA/TCA. Mafi mahimmancin abin da ke da alaƙa ya haɗa da hasashen kasuwa ko matsalolin ƙa'ida da ke da alaƙa da yin watsi da cikakken sakamako na gabaɗayan tsari ko taron da aka lissafa. Kuma A cikin tattalin arzikin kore, wannan shine babban abin damuwa da tushe ga sukar matakan kamar GDP . Bangaren jama'a sun yi niyyar matsawa zuwa matakai na dogon lokaci don gujewa zargin nuna son kai ga wasu hanyoyin warware matsalolin da ke da alama suna da ma'ana ta kudi ko tattalin arziki a cikin gajeren lokaci, amma ba na dogon lokaci ba.

Masu yanke shawara na kamfani wani lokaci suna kiran matakan FCA/TCA don yanke shawarar ko za a fara tunowa, gudanar da aikin kula da samfur na son rai (nau'i na tunawa a ƙarshen rayuwar amfanin samfur).  Kuma Ana iya ƙarfafa wannan a matsayin shinge ga abubuwan da ke faruwa a nan gaba waɗanda sharar da samfur ta shafa. Na'urori masu tasowa na FCA, irin su Mataki na Halitta, mayar da hankali kan waɗannan. A cewar Ray Anderson, wanda ya kafa wani nau'i na FCA / TCA a Interface Carpet, ya yi amfani da shi don yin watsi da yanke shawara da ke kara yawan Sawun Ecological da kuma mayar da hankali ga kamfanin a fili a kan dabarun tallace-tallace mai dorewa.

Ilimin halittu na birni da yanayin masana'antu suna fuskantar FCA da gaske - ɗaukar ginin da aka gina a matsayin nau'in halittu don rage sharar kansa.

 Duba wasu abubuwan 

 Lissafin muhalli
 Gyaran farashin muhalli
 Asusun riba da asarar muhalli
 Abubuwan waje
 Ma'anar Ci gaba na Gaskiya
 Farashin dama
 Lamunin gurɓatawa
 Jimlar farashin mallaka
 Kudin rayuwa gabaɗaya

 Bayanan kula 


 Manazarta 

Category:Shafuka masu fassarorin da ba'a duba ba