Today's environmental performance is one very important factor in evaluating the success and the processes and products comply with environmental requirements, creates an important competitive advantage for companies. Environmental accounting can help companies large and small, industrial, manufacturing and service sectors and in large or small, based on a systematic basis according to requirement in the development of methods based on activities such as water costs, activity-based management, total quality management and process re-engineering to be used. Environmental accounting, the tool equips the traditional accounting system has been revised that environmental information processing and properly report and will give managers. Environmental accounting system, based on the classic ideas of accounting change is complete. In this respect, the benefits and elimination of pollution is calculated as a function of the product or service. Environmental accounting and accountants can make the link between environmental management and to encourage the two groups to work together to move to the next hand, the company's financial performance and improved environmental performance. In this paper, environmental accounting, of its usefulness and cost-sharing process has been studied.
کلید واژگان :Environment, Accounting, Environmental accounting, Social costs, Capital investment, Corporate decision-making.
ارزش ریالی : 300000 ریال
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