Publikace detail

Environmental Managerial Accounting - Support for Company Decision-Making

Autoři: Hyršlová Jaroslava

Rok: 2003

Druh publikace: článek ve sborníku

Název zdroje: Proceedings of the 11th International Scientific Conference Science, Education and Society

Název nakladatele: University of Zilina

Místo vydání: Žilina

Strana od-do: 73-76

Tituly:

Jazyk	Název	Abstrakt	Klíčová slova
cze	Environmentální manažerské účetnictví - podpora rozhodovacích procesů v podniku		environmentální účetnictví, rozhodování, rozhodovací úlohy, environmentální dopady, environmentální náklady
eng	Environmental Managerial Accounting - Support for Company Decision-Making	The existing systems of managerial accounting focus primarily on information relevant in terms of costs management on the level of divisions (centres), processes and products. To achieve sound decisions in the field of environmentally oriented management, it is important to use information about material and energy flows, such as information on resources utilization and those on waste formation. Data on material and energy flows are not important as a mere key parameter of environmental costs in relation to ineffective resources management and with regard to waste management. Such data serve as a base for identification and impact management of company decisions on the environment in the framework of decision-making processes in a company; it is therefore practical to utilize the information on material and energy flows and the data of the associated costs, which would support the efforts aimed at sustainable development.	environmental accounting, decision-making processes, decision-making tasks, environmental impacts, environmental costs

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