文章基本信息

标题：Current Dimension of Environmental Management Accounting
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作者：Emilia Vasile ; Emilia Vasile ; Mariana Man 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2012
卷号：62
页码：566-570
DOI：10.1016/j.sbspro.2012.09.094
语种：English
出版社：Elsevier
摘要：AbstractEnvironmental accounting is designed both for external and internal users. The environmental management activity of an economic entity gives rise to certain costs and might bring benefits or savings. Environmental management accounting deals wi th the registering and analysis of these elements. Environmental costs can be analyzed either from the point of view of environment protection or according to their connection with the flux of materials and energy. Environmental management accounting has as main objective obtaining useful information for decision making. This accounting provides the sustainable development of an economic entity's activity, the analysis of costs and benefits determined by the impact of the environment upon the activity, the development of practices and policies on pollution control, choosing the materials that ensure costs minimization, and looking for possible recycling alternatives.
关键词：Environment;environmental accounting;management accounting;environmental protection costs