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Environmental Management Accounting (EMA) is increasingly recognised as a distinguished tool of environmental management. It helps to integrate a company's environmental and business interests, whereby enhancing corporate eco-efficiency in terms of reducing environmental costs or making one's product more competitive. This book gives a comprehensive coverage of the state of the art. It presents a number of EMA frameworks that companies can take as a basis for implementing their own specific EMA structures. Besides discussing environmental accounting issues within conventional management accounting, it gives a detailed picture of materials flow (cost) accounting as an alternative way of looking at the ecology-economy relationships at the corporate level. A fascinating case study shows how a large company (Siemens) applies materials flow accounting and what benefits it entails.
Serija: | Eco-Efficiency in Industry and Science |
Leidėjas: | Springer Netherlands |
Išleidimo metai: | 2002 |
Knygos puslapių skaičius: | 316 |
ISBN-10: | 1402005520 |
ISBN-13: | 9781402005527 |
Formatas: | 241 x 160 x 22 mm. Knyga kietu viršeliu |
Kalba: | Anglų |
Parašykite atsiliepimą apie „Environmental Management Accounting: Informational and Institutional Developments“