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Hmotnostní a energetické toky v souvislostech podnikového environmentálního účetnictví
Farský, M. ; Neruda, M. ; Neruda, Roman
During the implementation of an environmental accounting system in a company, one of the most important pieces of information to obtain is a detailed understanding about material flows (raw materials, semi-finished products, final products and wastes) and flows of different types of energy inputs (buying, selling and wastage) when thinking about the consequences on the company. The authors, in the article: 1) study the question of the quantification of the flows, and the accuracy of their measurement, 2) provide an environmental accounting statement, with help of standards and indices, statistical trends analysis.
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