Publication detail

Ein Beispiel über Applikation der Elementen des umweltorientierten Rechnungswesens in den tschechischen Betrieben.

Authors: Obršálová Ilona | Kožená Marcela | Baťa Robert

Year: 2004

Type of publication: článek v odborném periodiku

Name of source: Scientific Papers of the University of Pardubice - Series D, Faculty of Economics and Administration

Publisher name: Univerzita Pardubice

Place: Pardubice

Page from-to: 130-134

Titles:

Language	Name	Abstract	Keywords
cze	Příklad aplikace prvků environmentálního účetnictví v českých podnicích	x	environmentální účetnictví;princip;chemický průmysl;externí náklady
eng	Ein Beispiel über Applikation der Elementen des umweltorientierten Rechnungswesens in den tschechischen Betrieben	Environmental accounting as a new environmental policy instrument in the Czech Republic is discussed. There are described the managerial accounting possibilities and two case studies from the chemical industry. Contemporary information system in the companies can not reflect the polluter pays principle as one of the main principles of the environmental policy. The contribution describes the ways of improving, like the first steps for the environmental management systems in the environmental efficiency indicators for companies and environmental reporting.	environmental accounting;polluter pays principle;chemical industry;costs allocation;external costs

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