THE IMPORTANCE OF ENVIRONMENTAL COST ACCOUNTING IN THE MANAGEMENT OF AN ENTERPRISE

The real concerns of states regarding ecology are reflected in outlining and trying to define a new economy, the ecological economy. These new ideas lead to the emergence, in the accounting field also, of a new type of accounting, the management accounting of environmental costs which takes into account the fact that gaining profit, for any economic operator who acts in this field, is a purpose given by the competitive system itself of the market economy, and also the fact the protection of natural environment is necessary as the result of non-rational economic development impact on natural factors.