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The Using of Environmental Accounting for Investment Decisions
[Využití environmentálního účetnictví pro investiční rozhodování]

Author

Listed:
  • Bohuslava Knapová

Abstract

Investment projects of the environmental character can call out costs, cost savings and benefits, which are the result of the effect of the wide spectrum of factors. If these factors and their economic results are not the component of the evaluation, some environmental projects can be as economic unadvantageous (uneffective), although in thoughts on all relevant facts the result of the evaluation would be wholly different. Tasks of the environmental accounting are: to identify all aspects, which evaluated project influences, to assess all their consequences and to include them to the financial evaluation of investment projects. Withal it is necessary to judge the complex of all costs and benefits connected with the investment and to choose the most suitable criterion for the measurement of the investment effectiveness.

Suggested Citation

  • Bohuslava Knapová, 2009. "The Using of Environmental Accounting for Investment Decisions [Využití environmentálního účetnictví pro investiční rozhodování]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2009(4), pages 56-64.
    • Handle: RePEc:prg:jnlcfu:v:2009:y:2009:i:4:id:48:p:56-64
    DOI: 10.18267/j.cfuc.48
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