Publikace detail

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

Autoři: Hyršlová Jaroslava

Rok: 2002

Druh publikace: článek v odborném periodiku

Název zdroje: Scientific Papers of the University of Pardubice, Series A, Faculty of Chemical Technology

Název nakladatele: Univerzita Pardubice

Místo vydání: Pardubice

Strana od-do: 225-231

Tituly:

Jazyk	Název	Abstrakt	Klíčová slova
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

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