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Title:VLOGA OKOLJSKEGA RAČUNOVODSTVA PRI VZPOSTAVITVI UČINKOVITEGA KONTROLING SISTEMA
Authors:Nerat, Tjaša (Author)
Hauptman, Lidija (Mentor) More about this mentor... New window
Files:.pdf UNI_Nerat_Tjasa_2012.pdf (599,87 KB)
 
Language:Slovenian
Work type:Final seminar paper (mb14)
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Zaradi nenehnih okoljskih vplivov na okolje podjetja morajo ta v svoje delovanje umestiti orodja z okoljskimi temami. En izmed načinov je vzpostavitev sistema okoljskega računovodstva, ki je nadgradnja tradicionalnega računovodstva. Informacije okoljskega računovodstva pri IFAC delijo na fizične vrednosti in denarne vrednosti. Omenjajo še, da se vrednosti medsebojno navezujejo. Denarne vrednosti v bistvu v veliki meri predstavljajo okoljske stroške podjetja. Med sistemom okoljskega računovodstva in sistemom okoljskega kontrolinga obstajajo povezave. Okoljsko računovodstvo služi okoljskemu kontrolingu kot eden izmed instrumentov, hkrati pa tudi kot baza podatkov za vzpostavitev okoljskega kontrolinga. Okoljski kontroling izhaja iz tradicionalnega kontrolinga, kar pomeni, da je funkcija okoljskega kontrolinga planiranje, krmiljenje in kontroliranje. Nekatera orodja okoljskega kontrolinga, ki se nanašajo na področje računovodstva in se uporabljajo v podjetjih, so: sistem zgodnjega pojasnjevanja, okoljski uravnoteženi sistem kazalnikov, okoljske bilance in okoljske revizije. Koristi uporabe okoljskega kontrolinga delimo na tržne priložnosti, zagotavljanje eksistence, znižanje stroškov (v veliki meri s pomočjo okoljskega stroškovnega računovodstva) in motiviranje zaposlenih.
Keywords:denarne vrednosti, fizične vrednosti, IFAC, kontroling, okoljska bilanca, okoljska revizija, okoljski kontroling, okoljski stroški, okoljski uravnotežen sistem kazalnikov, okoljsko računovodstvo, okoljsko stroškovno računovodstvo, orodja okoljskega kontrolinga, sistem zgodnjega pojasnjevanja, trajnost, trajnostni razvoj, trajnostno vodenje podjetij, varovanje okolja, zeleni kontroling
Year of publishing:2012
Publisher:[T. Nerat]
Source:Maribor
UDC:657
COBISS_ID:11232284 Link is opened in a new window
NUK URN:URN:SI:UM:DK:TKUNMX5G
Views:1390
Downloads:157
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:THE ROLE OF ENVIRONMENTAL ACCOUNTING IN ESTABLISHMENT OF THE EFFECTIVE CONTROLLING SYSTEM
Abstract:Due to constant environmental impacts on the business environment, businesses must implement environmental related instruments to their operations. One of the possibilities to do so is the implementation of the environmental management accounting system. Environmental accounting system is an upgrade of the traditional accounting system. IFAC splits the environmental accounting information into physical information and monetary information. They do mention that the parts do attach to each other. The monetary information largely contains environmental costs of the company. There is a link between environmental accounting and environmental controlling systems. Environmental accounting is an instrument of environmental controlling and at the same time represents a database of the information that is needed for the establishment of an effective controlling system. Environmental controlling originates from the traditional controlling. This means that the function of the environmental controlling is to plan, navigate and to control. Some of the environmental controlling instruments, which rely on the environmental accounting are the early warning system, sustainability balanced scorecard, eco balance and environmental audits. We divide the benefits of the use of an environmental controlling system into market chances, existence assurance, cost reduction (manly with the assistance of environmental accounting) and the employee motivation.
Keywords:monetary information, physical information, IFAC, controlling, eco balance, environmental audit, environmental controlling, environmental costs, sustainability balanced scorecard, environmental accounting, environmental cost accounting, environmental controlling instruments, early warning system, sustainability, sustainability development, sustainability management of a business, environmental prevention, green controlling


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