Systematics of environmental costs in an energy sector enterprise for decision-making purposes
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2016, Vol 2016, Issue 86
Abstract
The aim of this article is to present a systematics of environmental costs in an enterprise operating in the energy sector. Environmental costs are visible throughout the entire value chain occurring in energy compa-nies, so there is a need to „capture” all of these costs, and with a properly chosen classification, to present the obtained figures to the stakeholders. The basis for the presented analysis are interdisciplinary studiesof Polish and selected foreign publications as well as the author’s practical experience gained during research conducted in one of the energy groups.
Authors and Affiliations
Aleksandra Ferens
Keywords
Related Articles
- EP ID EP81709
- DOI 10.5604/16414381.1198975
- Views 109
- Downloads 0
Management accounting system in healthcare institutions in Poland
The article presents the results of surveys conducted in 150 healthcare institu-tions in Poland in 2010. The research examined evaluation of the usefulness of the accounting information system, among others in management...
Znaczenie profesjonalnego osądu przy wycenie kontraktów długoterminowych – wyniki badania empirycznego
Celem niniejszego artykułu jest przedstawienie roli profesjonalnego osądu przy pomiarze wyniku finansowego z kontraktów długoterminowych oraz próba identyfikacji determinujących go czynników. Aby osiągnąć tak postawiony...
Capital structure of companies in the light of research results
This article discusses the question of choice between internal and external sources of financing companies and factors determining it from the point of view of accounting and finance theory, in the light of empirical re...
Trends and research methods in the science of accounting in Poland and worldwide
Accounting is seen as both a practical activity with a long tradition, as well as a scientific discipline, despite the fact that there were voices among scientists (Demski, 2007; Fellingham, 2007) that challenge the acad...
A performance measurement system for small enterprises – a case study
A performance measurement system for small enterprises – a case study