Accounting Formats for Environmental Management of Sugar Mills in Kamphaeng Phet Province

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Nonglak Jiwju


The study of Accounting Formats for environmental management of sugar mills in Kamphaeng Phet province aimed to study the effect management methods and to generate the Accounting Formats for environmental management of sugar mills in Kamphaeng Phet Province. The sample groups consisted of the people who settled close to the sugar mill in the distance of 5 kilometers for three villages, 20 people of each, amount to 60 people, and the board managers of sugar mills, accountant, and environmental staff of sugar mills, for three mills, 5 people of each, amount to 15 people through these instruments; interview form, focus group discussion, observation form, analysis form, and fieldwork. The findings shown that the effects were; air pollution from dust and toxic fume, noise pollution from running the machines, and odor pollution from sewage and bagasse. The management methods to prevent from the air pollution was a dust removal system known as Wet Scrubber, and dust checking and measurement. In addition, there were a high netting installation, the cost of planting the trees as a fence around the mills, watering bagasse as well as lower a pile of a bagasse to prevent from dust spread. Meanwhile, the traffic problems caused by sugarcane transportation have been applied to safety action on overloading, safety first and legality. Moreover, there was a protection of the debris sugar-cane falling on the road during transportation. Also, the debris of dust, dirt, stone, and mud on the road were cleaned by sweeping and watering. In addition, toxic fume from the mills will be cracked before going outside. Additionally, water pollution was prevented by providing a wastewater pond to treat them with an Oxygen filler as well as checking and analyze them before discharge. In addition, to prevent odor pollution, employees must put on a mask. The wastewater management was treated by adding Coagulant Aid (CoA) and Calcium oxide (CaO) in the wastewater pond to prevent the water spoilage and foul odor. Furthermore, to prevent noise pollution, employees must put the noise protection device while they are working a noisy laboratory as well as use the machine cover cards to reduce the rate of noise from the machine. Additionally, Accounting Formats for environmental management of Sugar Mills in Kamphaeng Phet Province, a researcher has been chosen the concept from the Ministry of Environment of Japan to adapt to the sugar mills. There consisted of six cost, namely; 1) Business Area Costs, 2) Upstream/Downstream, 3) Administration Cost, 4) Research and Development Cost, 5) Social Activity Cost, 6) Environmental Remediation Cost, 7) Other Costs. This is imputable to the sugar mills in Kamphaeng Phet will be used as a report on environmental costs for the acknowledgement of the outsiders as well as to make a good image for the organization and to handle environmental problems appropriately.


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