Kontaktujte nás | Jazyk: čeština English
Název: | The proposal of using eco-controlling tools at the municipal level in the Czech Republic |
Autor: | Kolman, Karel; Pastuszková, Eliška |
Typ dokumentu: | Článek ve sborníku (English) |
Zdrojový dok.: | Finance and Performance of Firms in Science, Education and Practice 2015. 2015, p. 653-664 |
ISBN: | 978-80-7454-482-8 |
Abstrakt: | The principles of environmental management accounting have been known for twenty years; this method has been developed for use in the private sector. The process can be applied to public sector organizations whose leaders want to engage the question of environmental impacts in their management, decision-making and control efforts. The aim of this paper is to analyze the usability of environmental management accounting tools for the needs of municipalities in the Czech Republic, and based on the findings, to suggest possible practical applications. Mainly observed is the impact on improving the financial management of the municipality. The possibility of using environmental management accounting tools is based on a questionnaire survey, and then on the basis of the five modules, a functional model of environmental management accounting is created for a specific municipality. Additionally, practical improvements are introduced in the environmental performance of an organization, including appropriate communication with internal and external stakeholders. |
Plný text: | https://web.archive.org/web/20180722041033/http://www.ufu.utb.cz/konference/sbornik2015.pdf |
Zobrazit celý záznam |