1. Thinking in messages – determine key performance indicators and create environmental reportsEdeltraud Günther, Daria Meyr, Natalia Mikhalenok, Pavel Pervov, Elena Gerasimova, Iurii Kholopov, Elena Lukenyuk, 2016, samostojni znanstveni sestavek ali poglavje v monografski publikaciji Opis: Environmental reporting aims to measure, disclose and to be accountable to internal and external stakeholders about to what extent the company uses the functions of the environment and takes action to improve environmental performance. Thus, the communication of a company has two objectives: for internal stakeholders’ environmental performance is measured in order to prepare decisions of corporate management, for external stakeholders the reporting on the environmental management system, the environmental performance, the ecology orientation of the value-added steps, the dealing with stakeholders and process and product innovations as well as environmental objectives are in the foreground. Finally, it should be noted that environmental reporting is increasingly part of sustainability reporting.
Ključne besede: environmental management, environmental reports, performance indicators
Objavljeno v DKUM: 11.05.2018; Ogledov: 1560; Prenosov: 88
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3. Thinking in costs and revenues – calculating prices and controlling costsEdeltraud Günther, Daria Meyr, 2016, samostojni znanstveni sestavek ali poglavje v monografski publikaciji Opis: In contrast to the investment calculation, that has a project-related, cross-period view the cost accounting refers to individual time slices (meaning usually month, quarter or year ) and is more position oriented, respectively division oriented.
Ključne besede: costs, revenues, calculation, controlling, ecology
Objavljeno v DKUM: 11.05.2018; Ogledov: 1120; Prenosov: 99
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4. Thinking in options – finding and evaluating alternativesEdeltraud Günther, Daria Meyr, 2016, samostojni znanstveni sestavek ali poglavje v monografski publikaciji Opis: After this general observation of decision processes we want to have a look at two decision making situations, that necessitate these processes, more detailed: Investment decisions are on the agenda for small and medium-sized companies, while acquisition decisions are more relevant in larger companies.
Ključne besede: decision-making, investment decisions, acquisition decisions, monetary assessment, effects, economic-ecological net effect
Objavljeno v DKUM: 11.05.2018; Ogledov: 1225; Prenosov: 62
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6. Environmental management & audit 1: Scarcity & introduction to environmental management : Tempus project Recoaud2016, znanstvena monografija Opis: The present scientific monograph, entitled “Environmental management & audit“, is the result of three years’ work on an international project entitled “Environmental management in Russian companies – retraining courses for the sensibilization for and integration of Eco-Audit programs in corporate decision-making (RECOAUD)”. Within its more than 600 pages, the monograph features interesting texts written by 31 authors from the European Union and the Russian Federation, edited by dr. Borut Jereb, Darja Kukovič and dr. Daria Meyr.
The monograph “Environmental management & audit“ is composed of four books: “Scarcity and Introduction of Environmental Management”, “Management Systems”, “Controlling and Stakeholders”, and “Environmental Assessment” (Featured Articles). These four topics reflect the complexity, heterogeneity and multidisciplinary of the project Tempus RECOAUD.
The reader of the monograph gets a comprehensive overview of theoretical perspectives of environmental management and audit in the chosen areas. Furthermore, the monograph also highlights the results of research in the field of environmental management and audit as well as trends and challenges in the development of this field. Providing insight into theoretical and research findings, the monograph will prove useful to both practitioners and researchers in the field of environmental management and audit; it can also be used for study purposes.
Ključne besede: environmental management, climate change, sustainability, social responsibility, environmental standards
Objavljeno v DKUM: 09.05.2018; Ogledov: 1951; Prenosov: 304
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7. From effective accounting and reporting to efficient outsourcingDaria Meyr, 2014, izvirni znanstveni članek Opis: This study aims to identify an effective management accounting and reporting concept for efficient outsourcing performance in sustainable organizations. Existing reporting norms of the “Systemanalyse und Programmentwicklung (SAP)” platform, used in JSC "Russian Railways" (further Russian Railways) were analysed. Thereby, in the paper a method of the formation of internal management accounting and reporting on the costs of outsourcing were developed. Currently, the analysis of the reports and effectiveness of outsourcing is based on the technique comparison “costs on outsourcing should be less than the cost of own units”. Effective analysis should include not one, but several factors and be based on multi-criteria approach. The main influence on the variation of such determinants as cost, productivity and staff members outsourcing has when the volume of production and prices are constant. According to the features of railway transport enterprises, existing method has been completed with statistical. It shows how outsourcing changed the performance of the company and by what factors - the average cost, or productivity, or staffing or due to variations of all three factors simultaneously. Further, the results of quantitative data analysis will be used to identify an effective management accounting in sustainable organizations while supporting the development of outsourcing.
Ključne besede: outsourcing, cost accounting, managerial reporting, railway transport
Objavljeno v DKUM: 17.11.2017; Ogledov: 1791; Prenosov: 451
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