Budżetowanie jako narzędzie zarządzania kosztami ochrony środowiska
Budgeting as a tool of environment protection costs management

Summary/Abstract: Budgeting is one of the tools enabling effective management of an enterprise in every sphere of its activity, including protection and restitution of natural environment. Therefore to use it totake rational pro-ecological decisions it is indispensable to define specific solutions relating to the identification of environment protection costs, principles of their measurement and pricing as well as inclusion in the accountant’s record. The aim of the article is to show solutions in this respect. The proposed solutions are the starting point for environment protection costs budgeting.

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