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題名 | 企業環境成本技術的建立策略=Sound Accounting Practices for Business Related Environmental Costs |
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作者 | 賴嫈苓; | 書刊名 | 化工資訊月刊 |
卷期 | 13:10 1999.10[民88.10] |
頁次 | 頁71-78 |
分類號 | 494.74 |
關鍵詞 | 企業; 環境成本; 環境會計; |
語文 | 中文(Chinese) |
英文摘要 | Sound accounting practices for environmental costs and related performance can facilitate a company's development and operations of an environmental management system. Such a system will soon become essential for companies engaged in international trade due to ISO 14000 requirements. ISO 14000 guidance document General Guidelines on Principles and Supporting Techniques (Committee Draft, 1995) point out that closely monitoring environment benefits and costs can appropriately allocate resources for achieving environmental objective. This article describes environmental accounting as a management strategy for internal business decisions. Case studies are also presented to illustrate the specific applications of environmental accounting. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。