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Metode specifice contabilității pentru managementul mediului.
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- Alternate Title:
Specific Methods of Environmental Management Accounting I. Material Flow Balance.
- Abstract:
Identifying, calculating and allocating environmental costs of pollution centers, process or pollutant product tends to gain increasing importance due to their impact on the company profitability. In order to integrate environmental costs in the production cost, several specific methods have been developed, like Material Flow Balance, and Material Flow Cost Accounting which have a general applicability. In the context of the emergence and increasing importance of the environmental standards, each company should choose the most appropriate method for assessing environmental impacts and environmental cost accounting method, customized to its specific activity. The paper illustrates how Material Flow Balance can be used in assessing the environmental impacts in the chemical industry, analyzing its benefits. [ABSTRACT FROM AUTHOR]
- Abstract:
Identificarea, calcularea şi alocarea costurilor de mediu pe centre de poluare, proces poluant sau produs poluant, tinde să capete o importantă din ce în ce mai mare în calcularea profitabilității companiilor, centrelor de producție, proceselor sau produselor. În vederea integrării costurilor de mediu în costul de producție, au fost dezvoltate mai multe metode specifice, dintre care Balanța stocurilor (Material Flow Balance) şi Contabilitatea costurilor privind stocurile (Material Flow Cost Accounting) au o aplicabilitate generală. În contextul apariției şi creşterii importanței acordate standardelor de mediu, fiecare companie trebuie să îşi aleagă metoda cea mai potrivită de evaluare a impacturilor asupra mediului şi de contabilizare a costurilor de mediu, metodă care trebuie particularizată la specificul activității sale. Lucrarea prezintă o modalitate practică de aplicare a metodei Balanței stocurilor (BS) în industria chimică, încercând să analizeze beneficiile folosirii acesteia. [ABSTRACT FROM AUTHOR]
- Abstract:
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