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The Current Situation and Perspectives of Use of EMA in Czech Companies
Authors: Hyršlová Jaroslava | Hájek Miroslav
Year: 2005
Type of publication: článek ve sborníku
Name of source: Proceedings of The Int. Sci. Conf. "ECOMA 2005: Economy and Management of Enterprises in Transition Economies in the Global Market Environment"
Publisher name: University of Pardubice, Faculty of Chemical Technology
Place: Pardubice
Page from-to: 156-159
Titles:
Language Name Abstract Keywords
cze Stávající stav a perspektivy využívání EMA v českých podnicích XXX environmentalní manažerské účetnictví, environmentální náklady
eng The Current Situation and Perspectives of Use of EMA in Czech Companies The system which provides, to the management, information on environmentally induced financial impacts and on environmental aspects and environmental impacts of the company activities, products and services, is designated environmental management accounting (EMA). In the conditions when environmental behaviour of the company influences successfulness of the business activities, this system represents an important tool for support of decision-making processes in the company. The paper deals with the current situation and perspectives of use of EMA in Czech companies. environmental management accounting, environmental costs