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Betriebliche Umweltkostenrechnung: Methoden Und Praxisgerechte Weiterentwicklung by R. Antes, Klaus Fichter, S. Herbst

Betriebliche Umweltkostenrechnung: Methoden Und Praxisgerechte Weiterentwicklung

by R. Antes , Klaus Fichter , S. Herbst
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Book cover type: Paperback
  • ISBN13: 9783642638886
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Springer
  • Publisher Imprint: Springer
  • Publication Date:
  • Pages: 183
  • Original Price: EUR 51.39
  • Language: German
  • Edition: Softcover Repri
  • Item Weight: 286 grams
  • BISAC Subject(s): Accounting / General

Seit Mitte der 70er Jahre lä t sich in der Unternehmenspraxis eine zunehmende Auseinandersetzung mit Fragen der betrieblichen Umweltkostenrechnung beobachten. Die Berechnungen beschränkten sich bis in die 80er Jahre hinein auf die Ermittlung der Kosten von nachsorgenden Umweltschutzma nahmen und wurden meist als Sonderrechnungen durchgeführt. Die laufende Kostenrechnung blieb dabei von Umweltfragen unberührt. Seit einigen Jahren werden jedoch umfassendere Konzepte einer Umweltkostenrechnung entwickelt, die deren Integration in das Managementsystem und die Kostenrechnung der Unternehmen zum Ziel haben. Hier werden, ausgehend vom Stand der Diskussion, mögliche Konsequenzen für die Weiterentwicklung bzw. die zukünftigen Anforderungen an eine Umweltkostenrechnung vorgestellt.

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