Question：Environmental management accounting (EMA) is the generation and analysis of both financial and non-financial information in order to support internal environmental management processes'.

　　Which of the following management accounting techniques are useful for the identification and management of environmental costs:

　　A. ABC.

　　B. Input/output analysis.

　　C. Life cycle costing.

　　D. Flow cost accounting.

　　All of the responses are correct

　　Input/output analysis (records material flows with the idea that 'what comes in must go out - or be stored'')

　　Flow cost accounting (aims to reduce the quantities of materials, which leads to increased ecological efficiency)

　　ABC (distinguishes between environment-related costs and environment-driven costs)

　　Life cycle costing