Strategic Environmental Management Accounting and the Environmental Systems of Management in Czech Companies

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F03%3APU43325" target="_blank" >RIV/00216305:26510/03:PU43325 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

čeština

Název v původním jazyce

Strategic Environmental Management Accounting and the Environmental Systems of Management in Czech Companies

Popis výsledku v původním jazyce

Capital budgeting involves a process of development of the company?s planned environmental investments. When making decisions regarding environmental investments, managers face increasing problems. On the one hand, these include legal requirements, introduction of voluntary tools (environmental systems of management, the National programme of cleaner production, etc.), which make environmental protection more demanding and expensive, and, on the other, information on costs to meet those demands is not available in time, and it is not accurate. Most companies find it difficult to quantify cost savings in their systems of environmental management. In any assessment of potential capital investments, environmental costs, cost savings and the benefits associated with those investments should be taken into account and compared with other investment opportunities. An integration of environmental accounting to capital budgeting quantifies and allocates environmental costs and benefits. To asse

Název v anglickém jazyce

STRATEGIC ENVIRONMENTAL MANAGEMENT ACCOUNTING AND THE ENVIRONMENTAL SYSTEMS OF MANAGEMENT IN CZECH COMPANIES

Popis výsledku anglicky

Capital budgeting involves a process of development of the company?s planned environmental investments. When making decisions regarding environmental investments, managers face increasing problems. On the one hand, these include legal requirements, introduction of voluntary tools (environmental systems of management, the National programme of cleaner production, etc.), which make environmental protection more demanding and expensive, and, on the other, information on costs to meet those demands is not available in time, and it is not accurate. Most companies find it difficult to quantify cost savings in their systems of environmental management. In any assessment of potential capital investments, environmental costs, cost savings and the benefits associated with those investments should be taken into account and compared with other investment opportunities. An integration of environmental accounting to capital budgeting quantifies and allocates environmental costs and benefits. To asse

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/GA402%2F02%2F0092" target="_blank" >GA402/02/0092: Informace o environmentálních nákladech pro environmentální management</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2003

Kód důvěrnosti údajů

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

Název statě ve sborníku

Strategic management and its support by information systems

ISBN

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ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

103-112

Název nakladatele

NEUVEDEN

Místo vydání

NEUVEDEN

Místo konání akce

Ostrava

Datum konání akce

3. 10. 2003

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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