master's thesis
Primjena i potencijal menadžerskog računovodstva okoliša

Jelena Boban (2015)
University of Split
Faculty of economics Split
Metadata
TitlePrimjena i potencijal menadžerskog računovodstva okoliša : diplomski rad
AuthorJelena Boban
Mentor(s)Andrijana Rogošić (thesis advisor)
Abstract
Menadžersko računovodstvo okoliša (MRO) je način vođenja evidencije troškova poduzeća vodeći računa o svim outputima poduzeća posebni naglasak stavljajući na otpad i emisije. Osnovno pravilo kod ovakve evidencije troškova je da sve što u poduzeće uđe kroz inpute mora iz njega izaći kroz outpute koji nužno ne moraju biti finalni proizvod već i onaj neefikasni dio proizvodnje. Taj neefikasni dio je često zanemaren, a koncept MRO-a naglašava da ukoliko se njima upravlja dobro može biti veliki izvor ušteda za poduzeće. Upravljati dobro u ovom slučaju znači koristiti MRO kao podršku u sveobuhvatnijoj evidenciji troškova poduzeća i na kraju u boljem i racionalnijem donošenju odluka.
KeywordsEnvironmental management accounting eco-efficiency sustainable development
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Studies
Academic title abbreviationmag. oec.
Genremaster's thesis
Language Croatian
Defense date2015-10-26
Parallel abstract (English)
Environmental management accounting (EMA) is a method of keeping track of costs bearing in mind all companies outputs putting special emphasis on waste and emission. The basic rule in such cost accounting is that everything that enters the company trough inputs has to get out of the company through outputs, where output isn`t necessarily a final product but an inefficient production. The inefficient part is very often neglected, and EMA stresses that if managed the inefficient part can be a major source of savings for the company. Manage successfully in this case means to use EMA as a support for a more comprehensive cost accounting and ultimately make better and more rational decisions.
Parallel keywords (Croatian)Menadžersko računovodstvo okoliša eko-efikasnost održivi razvoj
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:630228
CommitterIvana Gizdić