Zobrazit minimální záznam
dc.contributor.author |
Hyršlová, Jaroslava
|
|
dc.date.accessioned |
2009-03-12T16:12:17Z |
|
dc.date.available |
2009-03-12T16:12:17Z |
|
dc.date.issued |
2003 |
|
dc.identifier |
Univerzitní knihovna (studovna) |
cze |
dc.identifier.issn |
1211-5541 |
|
dc.identifier.uri |
http://hdl.handle.net/10195/32730 |
|
dc.description.abstract |
This paper deals with the deficiencies of the existing systems of managerial accounting and their prospects as an informative tool for environmentally-oriented management. The existing systems of managerial accounting trace, monitor, and evaluate environmental costs in an inadequate manner and do not provide sufficient information for environmentally-oriented management. Only by connecting information concenrning environmental costs with information arising from material and energy balances shalt it be possible to obtain the information required for the resolution of decision-making tasks within the scope of environmentally-oriented management, and to design and implement such measures that would lead to an improvement in economic results and to reduction of the impacts on the environment of the activities, products, and services of enterprises. |
eng |
dc.format |
p. 225-231 |
cze |
dc.language.iso |
eng |
|
dc.publisher |
Univerzita Pardubice |
cze |
dc.relation.ispartof |
Scientific papers of the University of Pardubice. Series A, Faculty of Chemical technology. 8 (2002) |
eng |
dc.rights |
open access |
eng |
dc.subject |
manažerské účetnictví |
cze |
dc.subject |
environmentální management |
cze |
dc.subject |
systémový přístup |
cze |
dc.title |
Deficiencies of the existing systems of managerial accounting for the needs of environmentally-oriented management and their prospects |
eng |
dc.type |
article |
cze |
dc.identifier.signature |
47333 |
|
dc.peerreviewed |
yes |
eng |
dc.publicationstatus |
published |
eng |
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