CONSIDERATIONS REGARDING THE PURSUANCE AND REPORTING OF THE ENVIRONMENTAL COSTS
Supp/2008 , p474..486
Author(s):
Sorin BRICIU
Florentina Sas
Keywords:
Environmental accounting, environmental costs, ecological product, environmental reporting
Abstract:
In this paper we analyze the aspects regarding the role of the environmental costs in making the managerial decisions, obtaining a cleaner production and the emphasis of the importance of measuring and reporting the environmental costs. We emphasize the fact that the enterprises should apply an environmental accounting system in order to measure, analyze, and announce the cost for environmental protection and the effects that were achieved by the economic activities. We established some strategies and measures that enterprises can use for solving the environmental problems and for obtaining cleaner products. There are also presented situations of recognizing and disclosing the environmental costs and liabilities, on the basis of the standards’ provisions and recommendations in this domain. We proposed a way of recording the environmental costs in the managerial accounting. Another important aspect taken into account is the importance of reporting the environmental costs and environmental liabilities.
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