Çevresel maliyetler: Çimento sanayinde bir uygulama
Environmental costs: An application in the cement industry

Summary/Abstract: Environmental accounting has gained importance in the eyes of both managements and their partners in terms of performing many activities such as engaging in activities in environment-friendly way, using technologies as environment oriented, tracking environmental costs in correct way, giving detailed information related to environmental performance and standards and reporting environmental activities in regular basis. In this research the value added that is procured to management and environment by the approaches which are used in calculation of environmental costs by taking environmental costs concept into consideration. In a cement plant the values added procured to the management by applying “Interview”, “Observation” and “Document Review” that are qualitative research methods are presented by a case study The purpose of the study is to explain how particularly the manufacturing enterprises get positive feedback through the measures they have taken in order to minimize the environmental damages caused or to be caused by the enterprises with the annual data of an enterprises in the cement industry, and show how environmental costs of the enterprise occur in this respect and set a model for the other enterprises.

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