Title:	Environmental aspects of cost management in the Czech republic
Authors:	Hojná, Radana Kafková, Růžena
Citation:	Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2015, č. 4, s. 3-11.
Issue Date:	2015
Publisher:	Západočeská univerzita v Plzni
Document type:	článek article
URI:	http://www.fek.zcu.cz/tvp/doc/akt/4-2015-clanek-1.pdf http://hdl.handle.net/11025/17696
ISSN:	1805-0603
Keywords:	ochrana životního prostředí;životní prostředí;management environmentálního účetnictví;environmentální politika podniku;náklady
Keywords in different language:	environmental protection;environmental;environmental management accounting;environmental policy of enterprise;costs
Abstract in different language:	Industry is continuously developing and so environmental protection is becoming more and more important. An important role in environmental protection is played by the European Union, which is placing particularly emphasis on systematic approaches so as to prevent devastation of the environment . Wi thin the framework of environmental protection, entrepreneurial entities (not only) in the Czech Republic utilize statutory and voluntary environmental tools. Implementation of one of the voluntary environmental tools – e nvironmental m anagement a ccounting (EMA) – has become an important part of internal cost management. EMA is a very important environmental policy tool. Its application leads to reducing the negative impacts of an enterprise’s activities on the environment, to increasing the efficiency in th e utilization of production inputs and to improving the enterprise’s economic management. A great advantage of EMA lies in its versatility; it can be, therefore, used in large, medium - sized and small enterprises, in various industries as well as in the ser vice sector. EMA makes it possible to accurately establish what part of the total costs is related to environmental issues. In management accounting, environmental costs are hidden as a part of overhead costs. Their correct identification is important for the purpose of costing with respect to individual products. Questionnaire responses were used to examine whether enterprises utilize internal accounting and whether they monitor environmental costs within the framework of their internal accounting. A ccepta nce environmental costs was analysed on the basis of a division of the enterprises from the following points of view: ownership of the enterprise, the number of employees and the field of business.
Rights:	© Západočeská univerzita v Plzni
Appears in Collections:	Číslo 4 (2015) Číslo 4 (2015)

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