Systematyka kosztów środowiskowych w przedsiębiorstwie branży energetycznej do celów decyzyjnych
Systematics of environmental costs in an energy sector enterprise for decision-making purposes
Author(s): Aleksandra FerensSubject(s): Economy, Energy and Environmental Studies
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: classifications of environmental costs; energy sector
Summary/Abstract: The aim of this article is to present a systematics of environmental costs in an enterprise operating in theenergy sector. Environmental costs are visible throughout the entire value chain occurring in energy companies,so there is a need to „capture” all of these costs, and with a properly chosen classification, to presentthe obtained figures to the stakeholders. The basis for the presented analysis are interdisciplinary studies ofPolish and selected foreign publications as well as the author’s practical experience gained during researchconducted in one of the energy groups.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2016
- Issue No: 86
- Page Range: 11-34
- Page Count: 24
- Language: Polish