Deficiencies of the existing systems of managerial accounting for the needs of environmentally-oriented management and their prospects
Článekpeer-reviewedpublishedDatum publikování
2003
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Název časopisu
Název svazku
Vydavatel
Univerzita Pardubice
Abstrakt
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.
Rozsah stran
p. 225-231
ISSN
1211-5541
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Projekt
Zdrojový dokument
Scientific papers of the University of Pardubice. Series A, Faculty of Chemical technology. 8 (2002)
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open access
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Signatura tištěné verze
47333
Umístění tištěné verze
Univerzitní knihovna (studovna)
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Klíčová slova
manažerské účetnictví, environmentální management, systémový přístup