Publikace detail

Flow Cost Accounting - an Important Tool for Promotion of the Win-Win Strategy

Autoři: Hyršlová Jaroslava | Hájek Miroslav

Rok: 2005

Druh publikace: článek ve sborníku

Název zdroje: Scientifics proceedings "Business Development Possibilities in the new European Area"

Název nakladatele: Vilnius University

Místo vydání: Vilnius, Lithuania

Strana od-do: 78-81

Tituly:

Jazyk	Název	Abstrakt	Klíčová slova
cze	Flow Cost Accounting - významný nástroj prosazování win-win strategie	XXX	manažerské účetnictví, nákladové účetnictví, win-win strategie
eng	Flow Cost Accounting - an Important Tool for Promotion of the Win-Win Strategy	Incorporation of the sustainable development principle into the company practice may significantly contribute to improvement in the field of economic-environmental efficiency (eco-efficiency). Company strategy concentrating on significant improvement of eco-efficiency is designated as a win-win strategy - it means considerable improvement both of economic situation of the company, and of its environmental performance. If the company intends to improve eco-efficiency, then it must take into consideration, in particular, causes of development of environmental impacts, and, thus, concentrate on the individual company activities. An important tool for management of the company activities is flow cost accounting. Information provided by this system may contribute to a significant improvement of the economic performance of the company, with simultaneous improvement of its environmental performance.	management accounting, cost accounting, win-win strategy

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