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Title:CELOVITO OBVLADOVANJE OKOLJSKIH STROŠKOV V PODJETJU X D.D.
Authors:Sekolec Kocijančič, Ana (Author)
Korošec, Bojana (Mentor) More about this mentor... New window
Files:.pdf UNI_Sekolec_Kocijancic_Ana_2009.pdf (722,23 KB)
 
Language:Slovenian
Work type:Undergraduate thesis (m5)
Organization:EPF - Faculty of Business and Economics
Abstract:Okoljsko računovodstvo je del sistema ravnanja z okoljem in je novejši pristop, s katerim lahko podjetje poveča svojo okoljsko odgovornost. Snovanje sistema okoljskega računovodstva v podjetju in njegovo uvajanje je projekt, ki mora biti natančno opredeljen s planom potrebnih nalog. Diplomska naloga v prvem delu prikazuje teoretično podlago za snovanje sistema okoljskega računovodstva, s prikazom temeljnih nalog, ki morajo biti v podjetju opravljene, če podjetje želi takšen sistem vzpostaviti. Drugi del je praktično usmerjen in opisuje postopek snovanja sistema okoljskega računovodstva v podjetju X d.d., ki deluje v panogi predelave odpadkov. Dejanski primer prikazuje aktivnosti in spremembe, ki so v podjetju potrebne za kasnejše uvajanje omenjenega sistema okoljskega računovodstva. Diplomska naloga želi opozoriti na posebnosti in potrebo po prilagajanju sistema, ki se pojavlja zaradi dejavnosti, v kateri deluje podjetje X d.d.. V podjetju se morajo v postopku snovanja sistema okoljskega računovodstva na novo opredeliti aktivnosti, ki se izvajajo v podjetju in naloge zaposlenih, to je tistih, ki sodelujejo v samem snovanju sistema, in tistih, katerih naloge se nanašajo na področje okoljskega računovodstva. To se doseže s pomočjo popisa obstoječega stanja in navedbo potrebnih sprememb v obstoječem sistemu računovodstva in sistemu ravnanja z okoljem. Odgovorni za snovanje in uvajanje sistema morajo dobro poznati samo podjetje in njegove procese, proizvodni management, računovodstvo in povezave med njimi. Ob tem je potrebno tudi teoretično znanje o razvidovanju okoljskih stroškov in s tem povezanih aktivnosti. Obstaja več načinov opredeljevanja okoljskih stroškov. Z izbranim načinom določanja okoljskih stroškov, po metodologiji IFAC, lahko z natančno opredelitvijo okoljskih vplivov in z njimi povezanih stroškov, primerno izbranimi kazalniki in kontinuiranim analiziranjem v podjetju X d.d. oblikujemo takšne informacije, ki bodo primerna podlaga za odločanje o okoljskih in poslovnih vprašanjih. S pravilnimi odločitvami bo podjetje doseglo cilj o okoljsko odgovornem ravnanju .
Keywords:Trajnostni razvoj, sistem ravnanja z okoljem, sistem okoljskega računovodstva, okoljski kazalniki, snovanje sistema okoljskega računovodstva, okoljski stroški, predelava odpadkov
Year of publishing:2009
Publisher:[A. Sekolec Kocijančič]
Source:Slovenska Bistrica
UDC:657.4
COBISS_ID:10058524 Link is opened in a new window
NUK URN:URN:SI:UM:DK:EEF8CMAK
Views:2204
Downloads:639
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:TOTAL ENVIRONMENTAL COST MANAGEMENT IN THE COMPANY X D.D.
Abstract:Environmental management accounting system as a part of environmental management system is a relatively new approach for increasing organizational environmental responsibility. Designing an environmental management accounting system has to be a precisely defined project, strengthened with an exact plan of necessary tasks. The first part of present diploma paper is about theoretical base for creating and maintaining an environmental management accounting system into organization. It defines all activities needed for implementing environmental management accounting system into organization’s operations. The second part of diploma paper, presents a case study of creating an environmental management accounting system for company X d.d. . The case study presents all activities and changes, which have to be done in the company for the implementation of environmental management accounting system to be successful. The paper puts some attention to special procedures and adjustments in company X, because of specifics of waste reprocessing industry. They have to reconsider procedures and tasks within operations connected with environmental management accounting system, starting with snapshot of current situation. It is very important, that responsible employees understand links between operational management and accounting system and of both in connection with environmental management system. There is also a need to understand theoretical bases of environmental cost accounting, so that the defining of environmental cost in a company can be done correctly. Environmental impacts and costs in company X d.d. are defined following the IFAC methodology. Correct defining of environmental costs and choosing right indicators is the base for producing applicable information. By using such information in decision making processes the company can increase environmental performance.
Keywords:Sustainable development, environmental management system, environmental management accounting system, environmental indicators, creating of environmental management accounting system, environmental costs, waste management


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