Zobrazit minimální záznam
dc.contributor.author |
Hyršlová, Jaroslava |
|
dc.contributor.author |
Bednaříková, Marie |
|
dc.contributor.author |
Hájek, Miroslav |
|
dc.date.accessioned |
2009-06-19T12:33:29Z |
|
dc.date.available |
2009-06-19T12:33:29Z |
|
dc.date.issued |
2009 |
|
dc.identifier |
Univerzitní knihovna (studovna) |
cze |
dc.identifier.issn |
1211-5541 |
|
dc.identifier.uri |
http://hdl.handle.net/10195/32940 |
|
dc.description.abstract |
Environmental Management Accounting (EMA) is considered to be a system providing information to support decision-making mainly within the framework of environmental management. EMA includes also Environmental Cost Accounting which uses an extensive range of methods. Of major significance for the management of corporate processes are primarily the methods based on material and energy flows. The paper focuses on Material Flow Cost Accounting (MFCA). It characterizes MFCA not only as a tool of environmental management, but mainly as a tool for the management of material flows and points out the significance of MFCA information for the optimization of production processes. The paper also includes selected results of research activities focusing on EMA and MFCA application in the Czech Republic. |
eng |
dc.format |
p. 131-145 |
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. 14
(2008) |
eng |
dc.title |
Material flow cost accounting. "Only" a tool of environmental management or a tool for the optimization of corporate production processes? |
eng |
dc.type |
article |
cze |
dc.identifier.signature |
47333 |
|
dc.peerreviewed |
yes |
eng |
dc.publicationstatus |
published |
eng |
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