Analisis Biaya Lingkungan PT Pupuk Sriwidjaja Palembang

Environmental costs incurred from the company's activities in order to maintain environment is one form of information on environmental management accounting. With use accounting, companies can make efficiency and improve service quality a sustainable manner. In addition, each product be calculated accurately so that calculation cost more realistic humane. However, it’s implementation there are still many have not been able disclose it mostly was hidden overhead which would then biased unclear allocation. This research conducted determine PT PUSRI Palembang as object. has close relationship with community its corporate indeed an interesting object this research. The results showed doesn’t external failure presage company good enough prevent waste produced discharge environment. By comparing years 2012-2014 percentage reduction toward operating costs, 0.01% annually. provided report aimed help financial statements users (investors, management, creditors) company’s decision making policies programs related preservation future.Keywords: Enfironmental Cost, Waste, Company