Comparison of Environmental Costs in Divisions with Different Geographical Action and their Significance in Environmental Management

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F23%3A43923886" target="_blank" >RIV/62156489:43110/23:43923886 - isvavai.cz</a>

Výsledek na webu

<a href="https://doi.org/10.2478/mspe-2023-0027" target="_blank" >https://doi.org/10.2478/mspe-2023-0027</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.2478/mspe-2023-0027" target="_blank" >10.2478/mspe-2023-0027</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Comparison of Environmental Costs in Divisions with Different Geographical Action and their Significance in Environmental Management

Popis výsledku v původním jazyce

The relevance of the decision of this scientific research is related to the requirements of Industry 4.0. orientated to environmental sustainability. This article summarizes the scientific discussion on the issue of the comparison of environmental costs in various divisions such as Slovakia, Italy, Brazil, Mexico, China. The main goal of this article is to compare costs in divisions of the parent company with different geographical working. The object of the research was the parent company EMBRACO. Methods of research were focused on using economic analysis with indicators of the cost function, chain index, and cost structure. The results of the research show environmental costs of the divisions are at the level of EUR1.9-EUR3.1 million. The total state of the environmental costs by individual country represents the lowest value in Italy and Slovakia. The lowest environmental costs are for the category of air costs for all divisions and the second category of costs with low values are other environmental costs, while Brazil and Mexico do not record this category of costs in the accounting. The key category for minimizing environmental costs is water costs for Slovakia and China and other waste costs for Italy, Brazil, and Mexico. The hazardous waste category represents (0.9-32%). Based on these results, the parent company can decide on the possibilities of positioning its divisions in terms of strategic business.

Název v anglickém jazyce

Comparison of Environmental Costs in Divisions with Different Geographical Action and their Significance in Environmental Management

Popis výsledku anglicky

The relevance of the decision of this scientific research is related to the requirements of Industry 4.0. orientated to environmental sustainability. This article summarizes the scientific discussion on the issue of the comparison of environmental costs in various divisions such as Slovakia, Italy, Brazil, Mexico, China. The main goal of this article is to compare costs in divisions of the parent company with different geographical working. The object of the research was the parent company EMBRACO. Methods of research were focused on using economic analysis with indicators of the cost function, chain index, and cost structure. The results of the research show environmental costs of the divisions are at the level of EUR1.9-EUR3.1 million. The total state of the environmental costs by individual country represents the lowest value in Italy and Slovakia. The lowest environmental costs are for the category of air costs for all divisions and the second category of costs with low values are other environmental costs, while Brazil and Mexico do not record this category of costs in the accounting. The key category for minimizing environmental costs is water costs for Slovakia and China and other waste costs for Italy, Brazil, and Mexico. The hazardous waste category represents (0.9-32%). Based on these results, the parent company can decide on the possibilities of positioning its divisions in terms of strategic business.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2023

Kód důvěrnosti údajů

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

Název periodika

Management Systems in Production Engineering

ISSN

2299-0461

e-ISSN

2450-5781

Svazek periodika

31

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

6

Strana od-do

248-253

Kód UT WoS článku

001044263300001

EID výsledku v databázi Scopus

2-s2.0-85166646913