ANALYSIS OF ENVIRONMENTAL COSTS IN THE CONTEXT OF ACHIEVING SUSTAINABLE SUPERIORITY AND RESOURCE BASED COSTING MODEL PROPOSAL OF REPORTING ENVIRONMENTAL COSTS
Abstract
By disregarding their eco-systems, the firms desire to develop the enlargement and strategically actions to single out the benefit has distorted the ecologic balance persistently. The distorted ecological balance has transformed into the phenomenon to threaten all world by means of synergic effects. This increased sensitivity for the environment has brought the concept of environmental accounting. This reporting does not overlap with the basic concept of accounting which are the concepts of social responsibility and substance over
form because of increasing the importance of environmental costs. It is aimed that is to develop a proposal for resource based approach focused (Resource Consumption Accounting) a new model related to followed in the different basic accounts of items of environmental accounting that recorded in the subaccounts for the production enterprises in the calculation and reporting of environmental costs.
Keywords
Genetic Codes Costs of Protecting Environment Sustainable Competition Power Cost Advantage Environmental Effects Environment Cost Management Internal/External Reporting
References
- Akün Kavut, L. 1999. Çevre Muhasebesi: Genel Bir Bakış, Muhasebe Bilim Dünyası Dergisi, Cilt: 1. Sayı:1.
SÜRDÜRÜLEBİLİR ÜSTÜNLÜK ELDE EDEBİLME BAĞLAMINDA ÇEVRESEL MALİYETLERİN ANALİZİ VE ÇEVRESEL MALİYETLERİN RAPORLANMASINDA KAYNAK TABANLI MALİYETLEME MODEL ÖNERİSİ
Abstract
Ekosistemleri göz ardı eden genişleme faaliyetlerini geliştirmeyi arzu eden firmalar; ısrarlı bir şekilde ekolojik dengeyi bozmaktadır. Ekolojik dengenin bozulması, sinerji etkisiyle tüm dünyayı tehdit eden bir olgu haline dönüşmüştür. Çevre konusunda artan bu hassasiyet çevre muhasebesi kavramını da beraberinde getirmiştir. Çevresel maliyetlerin öneminin arttığı günümüzde bahsi geçen maliyetlerin mevcut hesap planında yer alan hesapların altında raporlanması muhasebenin temel kavramlarından sosyal sorumluluk, tam açıklama ve önemlilik kavramları ile örtüşmemektedir. Genel itibariyle alt hesaplarda izlenen çevre muhasebesi kalemlerinin ayrı bir ana hesap grubu oluşturularak üretim işletmeleri için çevresel maliyetlerin hesaplanması ve raporlanmasında Kaynak Tabanlı Yaklaşım Odaklı (Kaynak Tüketim Muhasebesi) yeni bir model önerisi geliştirilmesi amaçlanmaktadır.
Keywords
Genetik Kod Çevre Koruma Maliyetleri Sürdürülebilir Rekabet Gücü Maliyet Avantajı Çevresel Etkiler Çevre Maliyet Yönetimi İç ve Dış Raporlama
References
- Akün Kavut, L. 1999. Çevre Muhasebesi: Genel Bir Bakış, Muhasebe Bilim Dünyası Dergisi, Cilt: 1. Sayı:1.
Details
| Primary Language | Turkish |
|---|---|
| Subjects | Business Administration |
| Journal Section | MAIN SECTION |
| Authors | |
| Publication Date | March 31, 2015 |
| Submission Date | December 25, 2014 |
| Published in Issue | Year 2015 Volume: 17 Issue: 1 |
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