Identyfikacja kosztów środowiskowych w rachunku kosztów przedsiębiorstwa branży energetycznej – wyniki badań
Environmental Costs Identification in Cost Accounting of the Energy Company – Research Results

Summary/Abstract: Purpose – the environmental costs are important component of the cost of energy sector enterpris-es, that’s why there is a need to identify and then grouping and presenting these costs to a wide audience. This article presents the results of studies on the possibility of identifying environmental costs in the analysed en-terprise of energy industry. Design/Methodology/Approach – in article was used IT system analyses of studied company as of possibility environmental costs identification with documentation gained in this range from the company. Findings – in the existing cost accounting model is not possible to identify all environmental costs, as well as information is scattered and direct generation is not possible. Originality/Value – the study showed that thanks the classification of the environmental costs, adapted to the specifics of enterprise, will result in a number of benefits affecting its financial performance and perception in the environment.

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