Environmental Aspects of Cost Management in the Czech Republic

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Environmental Aspects of Cost Management in the Czech Republic

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

Environmental Aspects of Cost Management in the Czech Republic

Popis výsledku anglicky

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

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

2015

Kód důvěrnosti údajů

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

Název periodika

Trendy v podnikání

ISSN

1805-0603

e-ISSN

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Svazek periodika

5

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

9

Strana od-do

3-11

Kód UT WoS článku

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EID výsledku v databázi Scopus

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