Comptabilité financière environnementale - une revue interdisciplinaire

Name: Comptabilité financière environnementale - une revue interdisciplinaire
Brand: Editions Notre Savoir
SKU: 9786209923005
Price: 5317.0 INR
Availability: InStock

by Florian Marcel Nuta

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ISBN13: 9786209923005
Binding: Paperback
Subject: N/A
Publisher: Editions Notre Savoir
Publisher Imprint: Editions Notre Savoir
Publication Date: May 11, 2026
Pages: 72
Original Price: GBP 42.0
Language: French
Edition: N/A
Item Weight: 109 grams
BISAC Subject(s): General

About The Book

L'une des principales missions de la science comptable a consist�, d�s ses d�buts, � trouver des moyens appropri�s pour identifier, �valuer et d�crire les co�ts de l'activit� �conomique. � mesure que la r�glementation et l'approche de l'activit� �conomique ont �volu� au fil du temps, la structure des co�ts s'est �galement modifi�e et diversifi�e. L'exp�rience a montr� que le manque de connaissances en mati�re d'�valuation du co�t r�el, et en particulier de sa structure correcte, entra�nait des pertes d'efficacit� et de performance. De la m�me mani�re que la r�glementation du travail et l'�mergence des syndicats ont fait augmenter les co�ts salariaux, dans la seconde moiti� du XXe si�cle, le mouvement environnemental et l'activisme ont introduit une nouvelle cat�gorie de co�ts � �valuer et � mod�liser. Les �v�nements environnementaux largement m�diatis�s li�s aux mar�es noires ou � la forte pollution atmosph�rique ont accru les d�penses des entreprises de premier plan et ont affect� non seulement leur situation financi�re actuelle, mais aussi leur image et, par cons�quent, leurs opportunit�s de march� et leurs performances futures.

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