Strategic management of costs for the decision-making of environmental management

• Autorzy: Hlavackova P.
• Języki publikacji: EN

Abstrakty

EN

Strategic management includes also the aspects of sustainable development as a strategy promoting ecological sustainability. Permanent concern in the environment protection and increasing pressure of involved groups (namely state administration, public and business partners) on the responsible approach to environment leads enterprises to introduce systems of environmental management. Implementation of these systems may imply enhanced competitive advantage in the form of reduced costs or a possibility of providing a differentiation on the market. To formulate meaningful strategic plans and strategies, one needs a number of initial data and prerequisites. An important source of information for decision-making processes within the strategic environmental management is environmental managerial accounting. The environment-oriented information system should also include data about environment-induced financial impacts on the enterprise management, especially about costs spent in connexion with environment protection (environmental costs). The paper deals with the characterization of tools applicable by environmental management in the formation of strategies leading to improved competitiveness of the enterprise under conditions of long-term economic recession.

Słowa kluczowe

EN

strategic management; cost; decision; environmental management; environment protection; sustainable development; ecological sustainability; environmental cost; promotion; management strategy; wood industry; Czech Republic; accounting management

• Wydawca: -
• Czasopismo: Intercathedra
• Rocznik: 2010
• Tom: 26
• Opis fizyczny: p.24-29,ref.

Twórcy

autor

Hlavackova P.

• Department of Forest and Wood Products Economics and Policy, Faculty of Forestry and Wood Technology, Mendel University Brno, Zemedelska 3, 613 00 Brno, Czech Republic

Bibliografia

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