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| Author: | Lange, C. Fischer, R. |
| Title: | Umweltschutzbezogene Kostenrechnung auf Basis der Einzelkosten- und Deckungsbeitragsrechnung als Instrument des Controlling |
| Journal: | Zeitschrift für Betriebswirtschaft
1998 : ERGÄNZUNGSHEFT 1/98, p. 107-123 |
| Index terms: | ENVIRONMENTAL PROTECTION ECOLOGY COST ACCOUNTING ACCOUNTING SYSTEMS |
| Language: | ger |
| Abstract: | The analysis of different approaches of an environmental- related cost accounting shows that its employment as Controlling instrument requires the consideration of both economic and ecological target parameters. A monetary evaluation of external effects, however, is nearly impossible. Thus a parallel recording and decision-oriented analysis of costs and ecological effects within the framework of a non-monetary integrating environment- related cost accounting seeems to be effective. It is possible to state decision parameters, if such an integrating analysis of internalized costs and the quantitatively (if necessary non-monetarily) evaluated ecological effects are chosen as a basis. These parameters are necessary for the realization of internal ecological targets. |
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