The cost of water used to cool steel beams at a steel mill would be categorized as what type of cost by an environmental management accounting system (EMA)?

Question

Quizplus · Accepted Answer

The cost of water used to cool steel beams is not directly related to the production of the steel product, but rather is a cost associated with the non-product output (i.e. waste heat) that is being controlled via the cooling process. Therefore, it would fall under the category of materials cost of non-product outputs in an EMA system.

The Cost of Water Used to Cool Steel Beams at a Steel