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Monitoring Environmental Costs in KOVOHUTĚ PŘÍBRAM nástupnická, a.s.
Kvapilová, Jana ; Ing.Vladimír Plůcha (referee) ; Kocmanová, Alena (advisor)
Environmental managerial accounting is one of voluntary tools of environmental policy. It helps company to recognize its influence on environment and it is a base for environmental management decision-making, which brings environmental and economical results. EMA consists from two parts. The first is input/output balance of materials and energies and the second is a statement of environmental costs and revenues. Environmental accounting evaluates financial and physical information. Statements show in which domain there is the biggest influence on environment. Target of this work has been to implement this accounting in the company Kovohutě Příbram nástupnická, a.s. It is a long process, which needs cooperation of many employees of company. In the process of identification of environmental costs there were defined facilities, which protect or injure environment. Costs with influence on environment were described as environmental costs. On the base of environmental statements company is able to make decisions, which will lead to cleaner production
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Bariéry a přínosy environmentálního manažerského účetnictví
Ptáčková Mísařová, Petra
The dissertation thesis focused on Environmental Management Accounting (EMA), which is a very important source of information, particularly for organization management decision-making, for environmental management systems (EMS) or for environmental reporting. In practice there are many obstacles for full-value implementation process of EMA into practice of organization and its full functionality. For this reason, were identified barriers that are causing these obstacles. The result of the dissertation thesis is Model of implementation and use of EMA, which allows the identification of barriers to implementation and operation of the EMA, is helping to eliminate the barriers, streamlines the implementation of EMA into the practices of the organization and ultimately creates functional EMA. Functional EMA generates, monitors and evaluates environmental indicators needed in many areas of business. Implementation model and use of EMA contains following elements - barriers, pillars, functional EMA and benefits of EMA. These four elements of the model are connected by three processes - the process of interaction, the process of removing barriers, the process of generating, tracking and evaluating the quality environmental information. To fulfill the objectives of the dissertation thesis was carried out a study containing questionnaire survey taking place in three stages - in the chemical industry organization declaring support for the initiative Responsibility Care; in selected organizations with environmental management system certified in accordance with ISO 14001; and organizations that had environmental management system validated according to EMAS. From this study, primary data were obtained and were subject to non-hierarchical cluster analysis using K-averages. Validation of cluster analysis was performed using Meansim method (MSA). On the basis of cluster analysis were generated clusters of barriers - the external environment, process effects, human resources, administration and management. It is a universal model that is usable in any organization. Processes in the model can be repeated countless times until the desired effect occurs in the form of functional EMA.
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Monitoring Environmental Costs in KOVOHUTĚ PŘÍBRAM nástupnická, a.s.
Kvapilová, Jana ; Ing.Vladimír Plůcha (referee) ; Kocmanová, Alena (advisor)
Environmental managerial accounting is one of voluntary tools of environmental policy. It helps company to recognize its influence on environment and it is a base for environmental management decision-making, which brings environmental and economical results. EMA consists from two parts. The first is input/output balance of materials and energies and the second is a statement of environmental costs and revenues. Environmental accounting evaluates financial and physical information. Statements show in which domain there is the biggest influence on environment. Target of this work has been to implement this accounting in the company Kovohutě Příbram nástupnická, a.s. It is a long process, which needs cooperation of many employees of company. In the process of identification of environmental costs there were defined facilities, which protect or injure environment. Costs with influence on environment were described as environmental costs. On the base of environmental statements company is able to make decisions, which will lead to cleaner production
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