IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v2y2021i23p5.html
   My bibliography  Save this article

Implementation Of Procedures For Delimiting Environmental Costs For Effcient Management Following The Example Of The Electrical Lighting Equipment Industry

Author

Listed:
  • Mihaela (Åžtefan) HINT

    (1 Decembrie 1918 University)

Abstract

In the current stage of development and improvement of technologies used in the field of electrical lighting equipment, but especially in the production of LED lighting systems, the innovative technology used in the production process has a very important place, because, for now, it represents a very efficient method, being able to achieve high quality products and various sizes and models. The legislative and environmental particularities and also the technological particularities specific to this field of activity, subject to special regulations different from the other industries are presented. The case study focused on presenting the importance of calculating costs in the electrical lighting equipment industry through certain activities involving environmental costs caused by the placing on the market of electrical and electronic equipment (EEE). In this sense, we aimed to analyze environmental management accounting (EMA) from a theoretical perspective, systematization of EMA, its evolution and its implementation factors, but also the analysis of mathematical methods, with which we will develop an empirical study, allowing us to quantify the impact of environmental costs caused by the placing on the market of electrical and electronic lighting equipment. Unlike previous empirical studies that examine only mature market economies, our study examines the effect of environmental performance, measured by analyzing the environmental costs of putting on market the electrical and electronic lighting equipment, which helps us make the decision to implement advanced technologies in order to properly size production, on the financial performance of the transition economy. This study focuses on determining the main products in the field of Airfield lighting, over a management period, which influences the variation of environmental costs. Empirical studies show various results on the relationship between environmental management and company performance.

Suggested Citation

  • Mihaela (Åžtefan) HINT, 2021. "Implementation Of Procedures For Delimiting Environmental Costs For Effcient Management Following The Example Of The Electrical Lighting Equipment Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(23), pages 1-5.
    • Handle: RePEc:alu:journl:v:2:y:2021:i:23:p:5
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/2320212/05.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Jamal Nazrul Islam & Haradhan Kumar Mohajan & Pahlaj Moolio, 2010. "Utility Maximization Subject to Multiple Constraints," Indus Journal of Management & Social Science (IJMSS), Department of Business Administration, vol. 4(1), pages 15-29, December.
    2. repec:ksb:journl:v:4:y:2011:i:1:p:116-128 is not listed on IDEAS
    3. Dan Ioan Topor & Sorinel Capusneanu & Dana Maria Constantin & Cristian Marian Barbu & Ileana Sorina Rakos, 2017. "ABB-ABC-ABE-ABM Approach for Implementation in the Economic Entities from Energy Industry," Business and Management Horizons, Macrothink Institute, vol. 5(2), pages 36-48, December.
    4. Jamal NazrulIslam & Haradhan Kumar Mohajan & Pahlaj Moolio, 2011. "Output Maximization Subject to a Nonlinear Constraint," KASBIT Business Journals (KBJ), Khadim Ali Shah Bukhari Institute of Technology (KASBIT), vol. 4, pages 116-128, December.
    5. Gray, Rob, 2010. "Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 47-62, January.
    6. Mohajan, Haradhan, 2017. "Optimization Models in Mathematical Economics," MPRA Paper 83185, University Library of Munich, Germany, revised 11 Apr 2017.
    7. Pahlaj Moolio & Jamal Nazrul Islam & Haradhan Kumar Mohajan, 2009. "Output Maximization of an Agency," Indus Journal of Management & Social Science (IJMSS), Department of Business Administration, vol. 3(1), pages 39-51, June.
    8. Aldónio Ferreira & Carly Moulang & Bayu Hendro, 2010. "Environmental management accounting and innovation: an exploratory analysis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 920-948, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mohajan, Devajit & Mohajan, Haradhan, 2023. "The Responses of an Organization for the Increase in Wage Rates: Profit Maximization Cases," MPRA Paper 118238, University Library of Munich, Germany, revised 10 Jun 2023.
    2. Mohajan, Devajit & Mohajan, Haradhan, 2023. "Glaserian Grounded Theory and Straussian Grounded Theory: Two Standard Qualitative Research Approaches in Social Science," MPRA Paper 117017, University Library of Munich, Germany, revised 20 Feb 2023.
    3. Mohajan, Devajit & Mohajan, Haradhan, 2022. "Sensitivity Analysis among Commodities and Prices: A Utility Maximization Perception," MPRA Paper 116232, University Library of Munich, Germany, revised 15 Dec 2022.
    4. Mohajan, Devajit & Mohajan, Haradhan, 2023. "Families of Grounded Theory: A Theoretical Structure for Novel Researchers," MPRA Paper 116752, University Library of Munich, Germany, revised 24 Jan 2023.
    5. Mohajan, Devajit & Mohajan, Haradhan, 2023. "Economic Investigation of Lagrange Multiplier if Cost of Inputs and Budget Size of a Firm Increase: A Profit Maximization Endeavor," MPRA Paper 117993, University Library of Munich, Germany, revised 07 May 2023.
    6. Mohajan, Devajit & Mohajan, Haradhan, 2023. "Mathematical Model for Nonlinear Budget Constraint: Economic Activities on Increased Budget," MPRA Paper 117299, University Library of Munich, Germany, revised 17 Mar 2023.
    7. Mohajan, Devajit & Mohajan, Haradhan, 2023. "Economic Situations of Lagrange Multiplier When Costs of Various Inputs Increase for Nonlinear Budget Constraint," MPRA Paper 116879, University Library of Munich, Germany, revised 12 Feb 2023.
    8. Mohajan, Devajit & Mohajan, Haradhan, 2023. "Broca Index: A Simple Tool to Measure Ideal Body Weight," MPRA Paper 116852, University Library of Munich, Germany, revised 18 Jan 2023.
    9. Mohajan, Devajit & Mohajan, Haradhan, 2023. "Various Problems Arise in Industrial Economics If Wage Rate Increases: A Study for Nonlinear Budget Constraint," MPRA Paper 117553, University Library of Munich, Germany, revised 04 Apr 2023.
    10. Mohajan, Devajit, 2023. "Mathematical Analysis of an Industry When Cost of Principal Raw Materials Increase: A Nonlinear Budget Constraint Attempt," MPRA Paper 118933, University Library of Munich, Germany.
    11. Mohajan, Devajit & Mohajan, Haradhan, 2022. "Sensitivity Analysis among Commodities and Coupons during Utility Maximization," MPRA Paper 115554, University Library of Munich, Germany, revised 04 Oct 2022.
    12. Mohajan, Devajit & Mohajan, Haradhan, 2022. "Utility maximization analysis of an emerging firm: a bordered Hessian approach," MPRA Paper 115838, University Library of Munich, Germany, revised 25 Sep 2022.
    13. Mohajan, Devajit & Mohajan, Haradhan, 2023. "Bulimia Nervosa: A Psychiatric Problem of Disorder," MPRA Paper 117258, University Library of Munich, Germany, revised 17 Mar 2023.
    14. Mohajan, Devajit & Mohajan, Haradhan, 2023. "Sensitivity Analysis between Lagrange Multipliers and Consumer Budget: Utility Maximization Case," MPRA Paper 116907, University Library of Munich, Germany, revised 19 Feb 2023.
    15. Mohajan, Devajit & Mohajan, Haradhan, 2022. "Importance of Total Coupon in Utility Maximization: A Sensitivity Analysis," MPRA Paper 115553, University Library of Munich, Germany, revised 17 Sep 2022.
    16. Mohajan, Devajit & Mohajan, Haradhan, 2023. "Sensitivity Analysis for Utility Maximization: A Study on Lagrange Multipliers and Commodity Coupons," MPRA Paper 117077, University Library of Munich, Germany, revised 06 Jan 2023.
    17. Mohajan, Haradhan, 2021. "Utility Maximization of Bangladeshi Consumers within Their Budget: A Mathematical Procedure," MPRA Paper 109993, University Library of Munich, Germany, revised 20 Jul 2021.
    18. Mohajan, Devajit & Mohajan, Haradhan, 2023. "Long-Term Regular Exercise Increases V̇O2max for Cardiorespiratory Fitness," MPRA Paper 116962, University Library of Munich, Germany, revised 04 Feb 2023.
    19. Mohajan, Devajit & Mohajan, Haradhan, 2023. "Sensitivity Analysis of Inputs of an Organization: A Profit Maximization Exploration," MPRA Paper 117121, University Library of Munich, Germany, revised 12 Mar 2023.
    20. Mohajan, Devajit & Mohajan, Haradhan, 2022. "Sensitivity Analysis between Lagrange Multipliers and Consumer Coupon: Utility Maximization Perspective," MPRA Paper 116022, University Library of Munich, Germany, revised 16 Sep 2022.

    More about this item

    Keywords

    electrical lighting equipment industry; managerial accounting; model matematic; costuri de average;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M31 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Marketing
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:2:y:2021:i:23:p:5. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan-Constantin Danuletiu (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.