Ciba-Geigy. Ciba-Geigy has identified two uses for environmental cost accounting. The first use is to assign the proper current cost to the correct product, for profit determination and inventory valuation. The second use is to provide management with support for controlling and managing costs. Ciba-Geigy recognizes the impact of misallocation of overhead costs, which often include environmental costs, to product. The system implemented by Ciba-Geigy addresses most issues regarding environmental costs by instituting an improved cost accounting system that accurately associates each cost with each product.