Environmental Aspects of Cost Management in the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F15%3A00002884" target="_blank" >RIV/46747885:24310/15:00002884 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Environmental Aspects of Cost Management in the Czech Republic

Original language description

Environmental management accounting (EMA) is a very important environmental policy tool. Its application leads to reducing the negative impacts of an enterprise?s activities on the environment, to increasing the efficiency in the utilization of production inputs and to improving the enterprise?s economic management. A great advantage of EMA lies in its versatility; it can be, therefore, used in large, medium-sized and small enterprises, in various industries as well as in the service sector. EMA makes it possible to accurately establish what part of the total costs is related to environmental issues. In management accounting, environmental costs are hidden as a part of overhead costs. Their correct identification is important for the purpose of costingwith respect to individual products. Questionnaire responses were used to examine whether enterprises utilize internal accounting and whether they monitor environmental costs within the framework of their internal accounting. Acceptance

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2015

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Trendy v podnikání

ISSN

1805-0603

e-ISSN

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Volume of the periodical

5

Issue of the periodical within the volume

4

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

9

Pages from-to

3-11

UT code for WoS article

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EID of the result in the Scopus database

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