文章基本信息

标题：STRATEGIC MANAGEMENT OF COSTS FOR THE DECISION-MAKING OF ENVIRONMENTAL MANAGEMENT
本地全文：下载
作者：Petra Hlaváčková ; Petra Hlaváčková
期刊名称：Intercathedra
印刷版ISSN：1640-3622
出版年度：2010
卷号：26
期号：1
页码：23-28
语种：English
出版社：Poznań University of Life Sciences
摘要：Strategic management includes also the aspects of sustainable development as a strategy promoting ecological sustainability. Permanent concern in the environment protection and increasing pressure of involved groups (namely state administration, public and business partners) on the responsible approach to environment leads enterprises to introduce systems of environmental management. Implementation of these systems may imply enhanced competitive advantage in the form of reduced costs or a possibility of providing a differentiation on the market. To formulate meaningful strategic plans and strategies, one needs a number of initial data and prerequisites. An important source of information for decision-making processes within the strategic environmental management is environmental managerial accounting. The environment-oriented information system should also include data about environment-induced financial impacts on the enterprise management, especially about costs spent in connexion with environment protection (environmental costs). The paper deals with the characterization of tools applicable by environmental management in the formation of strategies leading to improved competitiveness of the enterprise under conditions of long-term economic recession.
关键词：strategic management; environment protection; environmental management; sustainable development; environmental managerial accounting; environmental costs