Publication detail

Contribution to the Topic of Environmental Accounting in the Czech Companies

Authors: Obršálová Ilona | Munzarová Simona | Kožená Marcela | Baťa Robert | Převrátil Bronislav

Year: 2005

Type of publication: ostatní - přednáška nebo poster

Name of source: Proceedings International Conference Environmental Accounting and Sustainable Development

Publisher name: UJEP v Ústí nad Labem, Karlova Universita

Place:

Page from-to:

Titles:

Language	Name	Abstract	Keywords
cze	Příspěvek k problematice environmentálního účetnictví v českých podnicích	Byly analyzovánay dosavadní zkušenosti u nás a v zahraničí a presentovány výsledky empirického zjišťování překážek k zavádění environmentálního účetnictví v malých a středních podnicích.	environmentální účetnictví, environmentální náklady, malé a střední podniky
eng	Contribution to the Topic of Environmental Accounting in the Czech Companies	The up to date research results have been analysed and the methods relevant to the conditions of Czech companies have been recommended. The respective research is focused primarily on environmental management accounting (EMA) as a mean for business fields (with special focus on small and medium enterprises ? SMEs) are presented. SMEs need a special support for developing and implementing EMA as a mean for environmental management system, with a precondition that it cannot be designed as a general system. Consideration of causes of insufficient implementation of elements of environmental accounting is presented in relation to the competitiveness of SMEs and the conclusions for solution are formulated.	environmental accounting, environmental costs, small and middle size enterprises

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