Identyfikacja i grupowanie kosztów środowiskowych w systemie informacyjnym zarządzania
Identification and grouping of environmental costs in the management information system

Summary/Abstract: Different approaches to the concept of cost and multi-links of business with the natural environment are the difficulties in identifying and measuring environmental costs that have been of interest to science for many years. The analysis of literature and legislation in the field of accounting and environmental management leads to the conclusion that the environmental costs are an objectively examined group of operating costs and encompass both the costs of consumption of natural resources and its use as well as the costs of environment management system.

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