Wykorzystanie instrumentów rachunkowości na potrzeby zarządzania kosztami ochrony środowiska
The use of accounting instruments for the needs managing environmental protection costs

Summary/Abstract: Purpose - The purpose of this article is to present the essence and scope of accounting instruments for needs managing environmental protection costs. Methodology of research - The study of the article was preceded by literature studies. The main method used in the article is the analysis of literature sources and critiques and the deduction and induction method. Result - Accountancy disagrees with numerous instruments enabling the management of environmental protection costs. Although it is widely recognized that for the needs of cost management, the most important are management accounting instruments, in the case of environmental protection costs it is also necessary to use financial accounting instruments. Its tools include mainly the traditional cost account and a plan of accounts adapted to its needs, as well as the rules for including information on environmental protection costs in financial reporting. Information from the financial accounting system is the basis for the budgets of the costs of environmental protection and their inclusion under the so-called modern varieties of cost accounting. Originality / Value - The content presented in the article is a synthetic description of accounting instruments that can be used for effective management of environmental protection costs.

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