Monitoring Environmental Costs in KOVOHUTĚ PŘÍBRAM nástupnická, a.s.

Abstract

Environmental managerial accounting is one of voluntary tools of environmental policy. It helps company to recognize its influence on environment and it is a base for environmental management decision-making, which brings environmental and economical results. EMA consists from two parts. The first is input/output balance of materials and energies and the second is a statement of environmental costs and revenues. Environmental accounting evaluates financial and physical information. Statements show in which domain there is the biggest influence on environment. Target of this work has been to implement this accounting in the company Kovohutě Příbram nástupnická, a.s. It is a long process, which needs cooperation of many employees of company. In the process of identification of environmental costs there were defined facilities, which protect or injure environment. Costs with influence on environment were described as environmental costs. On the base of environmental statements company is able to make decisions, which will lead to cleaner productio