Environmental accounting and FADN as a basis of model for detecting material flow cost accounting

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F14%3A00076441" target="_blank" >RIV/00216224:14560/14:00076441 - isvavai.cz</a>

Nalezeny alternativní kódy

RIV/60076658:12510/14:43888311

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Environmental accounting and FADN as a basis of model for detecting material flow cost accounting

Popis výsledku v původním jazyce

The quality of reported accounting data and the way these data are used are becoming more and more risky aspects of business management. Many instruments are already used to identify creative accounting and frauds and new ones are still being searched for. One of suitable approaches is the usage of database Farm Accountancy Data Network and environmental indicators. Monitoring of material balances and wastes in the form of environmental costs and also parts of material balances can be a basis for a creation of the model for detection of material flow cost accounting. The model uses other balance areas as well: financial, energy-related and legislative. The paper presents a proposal of the model and its possible use for discussion. The proposed model was applied to real conditions of two real production companies with trading activities. Its strengths and weaknesses are evaluated.

Název v anglickém jazyce

Environmental accounting and FADN as a basis of model for detecting material flow cost accounting

Popis výsledku anglicky

The quality of reported accounting data and the way these data are used are becoming more and more risky aspects of business management. Many instruments are already used to identify creative accounting and frauds and new ones are still being searched for. One of suitable approaches is the usage of database Farm Accountancy Data Network and environmental indicators. Monitoring of material balances and wastes in the form of environmental costs and also parts of material balances can be a basis for a creation of the model for detection of material flow cost accounting. The model uses other balance areas as well: financial, energy-related and legislative. The paper presents a proposal of the model and its possible use for discussion. The proposed model was applied to real conditions of two real production companies with trading activities. Its strengths and weaknesses are evaluated.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název periodika

Agriculture Economics

ISSN

0139-570X

e-ISSN

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Svazek periodika

60

Číslo periodika v rámci svazku

9

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

10

Strana od-do

420-429

Kód UT WoS článku

000345187900003

EID výsledku v databázi Scopus

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