Ewidencja kosztów ekologicznych w układzie rodzajowym i funkcjonalnym
Environmental costs register by their typeand functionality

Summary/Abstract: The purpose of this article is to make an attempt to classify the costs resulting from the pro-ecological activities of enterprises. The article distinguishes records of environmental costs by their type and functionality presenting the characteristics of accounts in each of these systems and their links with other accounts. The purpose of this article is to present records of environmental costs by their type and functionality. The methodology of research is the analysis of the available literature and comparative analysis of standard accounts.

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