Environmental activity-based costing as an instrument of environmental management accounting
The issue of environmental protection has become increasingly important throughout the world in recent decades. Spreading awareness of the quality of the environment should not be sought only in the application of eco-technologies, but also in environmental ethics, because without it there is no hum...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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University of Pristina in Kosovska Mitrovica, Faculty of Economics
2021-01-01
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| Series: | Ekonomski Pogledi |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2021/1450-79512101053A.pdf |
| Summary: | The issue of environmental protection has become increasingly important throughout the world in recent decades. Spreading awareness of the quality of the environment should not be sought only in the application of eco-technologies, but also in environmental ethics, because without it there is no human survival and preservation of the environment. Environmental management accounting plays an important role in the environmental management process, the aim of which is to provide relevant information to all stakeholders. Also, environmental management accounting improves resource efficiency and makes it easier for company managers to make decisions on the project that will help improve environmental performance. The aim of this paper is to point out the importance and need for environmental activity-based costing as an instrument of environmental management accounting |
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| ISSN: | 1450-7951 2334-7570 |