Title:

Benefits and inconveniences of the practical implementation of Environmental Life Cycle Costing

Group publication title:

Financial Sciences. Nauki o Finansach

Title in english:

Korzyści i ograniczenia związane z wdrożeniem rachunku ELCC w przedsiębiorstwach

Creator:

Biernacki, Michał

Subject and Keywords:

ELCC ; costing ; green accounting

Description:

Financial Sciences. Nauki o Finansach, 2018, vol. 23, no. 3, s. 9-16

Abstrakt:

Environmental Life Cycle Costing (ELCC) combines life cycle analysis and cost systems applied by managers in order to assess the limitations of environmental production systems. It enables the evaluation of progress in implementing sustainable development by determining the social costs of resource consumption and environmental degradation. This study presents the results of empirical research covering production enterprises with foreign equity participation operating in Poland which have the basic ELCC model in place. The research is aimed to identify the benefits and inconveniences arising from the practical application of the model as a significant factor determining its functioning in entities. The research methodology was supplemented by numerous literature items, analysis of survey questionnaires, as well as deduction and induction methods

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2018

Resource Type:

artykuł

Format:

application/pdf

Resource Identifier:

doi:10.15611/fins.2018.3.01

Language:

eng

Relation:

Financial Sciences. Nauki o Finansach, 2018, vol. 23, no. 3

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu