Detail publikace

Environmental Accounting in Capital Budgeting

KOCMANOVÁ, A. KOCMAN, K.

Originální název

Environmental Accounting in Capital Budgeting

Typ

článek ve sborníku ve WoS nebo Scopus

Jazyk

angličtina

Originální abstrakt

When making decisions regarding environmental investments, managers face increasing problems. On the one hand, these include legal requirements, introduction of voluntary tools (environmental systems of management, the National programme of cleaner production, etc.), which make environmental protection more demanding and expensive, and, on the other, information on costs to meet those demands is not available in time, and it is not accurate. Most companies find it difficult to quantify cost savings in their systems of environmental management. In any assessment of potential capital investments, environmental costs, cost savings and the benefits associated with those investments should be taken into account and compared with other investment opportunities. An integration of environmental accounting to capital budgeting quantifies and allocates environmental costs and benefits. To assess environmental costs include them to capital budgeting, Total Cost Assessment can be used.

Klíčová slova

environmental accounting ,capital budgeting, Total Cost Assessment

Autoři

KOCMANOVÁ, A.; KOCMAN, K.

Rok RIV

2003

Vydáno

1. 1. 2003

Nakladatel

St.John'sUniversity, USA

Místo

Budapest,Hungary

ISBN

0-9657171-5-1

Kniha

Global Business and Technology Association:Implementation of Changes in Values, Strategy and Policy

Strany od

736

Strany do

745

Strany počet

10

BibTex

@inproceedings{BUT13592,
  author="Alena {Kocmanová} and Karel {Kocman}",
  title="Environmental Accounting in Capital Budgeting",
  booktitle="Global Business and Technology Association:Implementation of Changes in Values, Strategy and Policy",
  year="2003",
  pages="10",
  publisher="St.John'sUniversity, USA",
  address="Budapest,Hungary",
  isbn="0-9657171-5-1"
}