Case $1$

Please calculate every cost using MFCA with waste management cost is Rp$300,000,-$ per

month.

Case II

Tata is a new company which opening a branch in one area. They are identifying some

associated costs: $($in thousand Rp$)$:

a$.$ Land cost Rp$400\mathrm{.}000$

b$.$ Clearing land Rp$60\mathrm{.}000$

c$.$ Building pipe Rp$30\mathrm{.}000$

d$.$ Planting trees Rp$50\mathrm{.}000$

e$.$ Buying lights Rp$100\mathrm{.}000$

f$.$ Legal permit Rp$25\mathrm{.}000$

g$.$ Training for society Rp$30\mathrm{.}000$

h$.$ Providing clean water for employees Rp $100\mathrm{.}000$

i$.,$ Building road for the villager Rp$35\mathrm{.}000$

Please calculate the above costs and explain your arguments in grouping the costs into:

Operational costs

Environmental cost

Social cost

Why environment and social cost are important to be identified?

How could you propose the accounting journal in recording the operational,

environmental, and social cost? Please proceed with examples.