haku: @indexterm VALUATION / yhteensä: 677
viite: 326 / 677
| Tekijä: | Janzen, H. |
| Otsikko: | Umweltbezogene Kostenrechnung aus der Perspektive unternehmerischen Risikomanagements |
| Lehti: | Zeitschrift für Betriebswirtschaft
1998 : ERGÄNZUNGSHEFT 1/98, p. 65-105 |
| Asiasana: | ENVIRONMENTAL PROTECTION MANAGEMENT ACCOUNTING ECOLOGY RISK MANAGEMENT ACCOUNTING SYSTEMS VALUATION |
| Kieli: | ger |
| Tiivistelmä: | For companies, increasing assignment of responsibility for undesired ecological consequences fo their actions causes specific chances and risks. Their adequate management acquires sufficient information. If this information should be won in the area of management accounting, fundamental facts about accounting-objects and accounting-system have to be considered: To begin with, characteristics of environmental-related risk management are pointed out, especially the structure of ecological risks for companies, which will be identified as concatenation of specific components. On this basis, the question is answered, which connections are picked up as calculation objects in order to make such risks (and chances) calculatable. This is done with a model of the company's environmental risks, especially their origin and effect. |
SCIMA