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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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Monitoring environmental costs on the environment in company
Cimbalníková, Eva ; Horáková, Věra (referee) ; Kocmanová, Alena (advisor)
In this Bachelor´s thesis would be focused on the environmental management system of a company, it´ s instruments, first of all on the environmental costs monitoring. These costs will be defined; also the meaning and importance of a connection between ecology and company economics will be illustrated. In the research part will be used theoretic knowledge for a chosen company, where current situation in environmental costs monitoring will be analysed and then will be proposed specific efficient method. This conclusion would fulfil the target of the thesis.
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Monitoring environmental costs on the environment in company
Cimbalníková, Eva ; Horáková, Věra (referee) ; Kocmanová, Alena (advisor)
In this Bachelor´s thesis would be focused on the environmental management system of a company, it´ s instruments, first of all on the environmental costs monitoring. These costs will be defined; also the meaning and importance of a connection between ecology and company economics will be illustrated. In the research part will be used theoretic knowledge for a chosen company, where current situation in environmental costs monitoring will be analysed and then will be proposed specific efficient method. This conclusion would fulfil the target of the thesis.
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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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Costing System and Display of Environmental Costs in Company
Švaříček, Robin ; Stránský, Jakub (advisor) ; Klusáček, Oldřich (referee)
The thesis focuses on the environmental costs and their relationship to company costing with the emphasis on which items these costs exist in and how they are allocated to the products. This allocation can be conducted in two different ways. The first method allocates the environmental costs similarly to other costs without closer examination of the causal relationship of costs and processes, while the second method of allocation strives to find this relationship so that it ensures more accurate costing of the company. In addition to the theoretical part, the work includes also the practical part, where the theoretical findings of allocation are compared with the practice in enterprises.
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