Rachunek kosztów ELCC a ekomarketing w działalności przedsiębiorstw
ELCC vs. ecomarketing in companies’ activities

Summary/Abstract: Most entities implement a specific cost accounting system. It is intended to be tailored to the needs of the enterprise, enabling decision-making at both operational and strategic levels by management. However, in practice, many units design and implement it according to current and future needs, not taking into consideration ecological and environmental customer expectations. This article aims to present the possibility of using the so-called Environmental Life Cycle Costing (ELCC) in ecomarketing as well as survey results among enterprises in Lower Silesia related to such a combination, which may represent an ongoing development of science in the environmental protection. By implementing the ELCC, an information base about the costs and revenue associated with the environmental impact of the product can be obtained on the one hand and, on the other, the customer can be convinced that the unit cares about the natural environment. The ELCC account thus becomes a complement to the traditional life cycle costing of LCA as well as the LCA technique, while being an element of ecomarketing. The article uses research methods such as the analysis of the literature of the subject, surveys, and the method of induction and deduction.

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