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

被引：0

作者：

Marcuta, Alina ^{[1
]}

Angelescu, Carmen ^{[1
]}

Niculae, Ioana ^{[1
]}

Marcuta, Liviu ^{[1
]}

机构：

[1] Univ Agr Sci & Vet Med, 59 Marasti,Sect 1, Bucharest 011464, Romania

来源：

SCIENTIFIC PAPERS-SERIES MANAGEMENT ECONOMIC ENGINEERING IN AGRICULTURE AND RURAL DEVELOPMENT | 2010年 / 10卷 / 02期

关键词：

accounting; costs; management; ecology; environmental protection;

D O I：

暂无

中图分类号：

F3 [农业经济];

学科分类号：

0202 ; 020205 ; 1203 ;

摘要：

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.

引用

页码：133 / 136

页数：4

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