Publication detail

Deficiencies of the Existing Systems of Managerial Accounting for Needs of Environmentally-Oriented Management and their Prospects

Authors: Hyršlová Jaroslava

Year: 2002

Type of publication: článek v odborném periodiku

Name of source: Scientific Papers of the University of Pardubice, Series A, Faculty of Chemical Technology

Publisher name: Univerzita Pardubice

Place: Pardubice

Page from-to: 225-231

Titles:

Language	Name	Abstract	Keywords
cze	Nedostatky a perspektivy stávajících systémů manažerského účetnictví pro potřeby environmentálně orientovaného managementu		manažerské účetnictví, environmentální náklady, environmentálně orientovaný management
eng	Deficiencies of the Existing Systems of Managerial Accounting for Needs of Environmentally-Oriented Management and their Prospects	This paper deals with the deficiencies of the existing systems of managerial accounting and their prospects as an informative tool for environmentally-oriented management. The existing systems of managerial accounting trace, monitor, and evaluate environmental costs in an inadequate manner and do not provide sufficient information for environmentally-oriented management. Only by connecting information concerning environmental costs with information arising from material and energy balances shall it be possible to obtain the information required for the resolution of decision-making tasks within the scope of environmentally-oriented management, and to design and implement such measures as would lead to an improvement in economic results and a reduction of the impacts on the environment of the activities, products, and services of enterprises.	management accounting, environmental costs, environmentally-oriented management

Search