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Upravljanje Troškovima Ekološke Zaštite U Funkciji Unapređenja Konkurentnosti Preduzeća (Environmental Cost Management Used For Improving Competitiveness Of Companies)

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  • Jovana Jugović

Abstract

U nastojanju da, u izrazito dinamičnoj tržišnoj utakmici, steknu i održe konkurentsku prednost, kompanije neretko zanemaruju posledice koje njihovo poslovanje ostavlja po životnu sredinu. Striktnija ekološka regulativa i jača svest o potrebi za racionalnijim postupanjem sa ograničenim resursima, doveli su do pojave ekološkog menadžmenta, kao jednog od savremenih upravljačkih trendova. Veće interesovanje menadžera za pitanja upravljanja ekološkim troškovima proističe i iz koncepta eko-efikasnosti koji propagira ideju da se merama redukcije troškova ekološke zaštite istovremeno unapređuju ekološke i ekonomske performanse. Usled ograničenja tradicionalnih sistema obračuna troškova, računovodstvo je moralo pretrpeti određena prilagođavanja. Stoga, u radu se bavimo konceptom eko-efikasnosti, pojmovnim određenjem troškova ekološke zaštite i pristupima koji omogućavaju njihov obračun kreirajući time relevantnu informacionu osnovu menadžerima za potrebe upravljanja ovom grupom troškova.

Suggested Citation

  • Jovana Jugović, 2019. "Upravljanje Troškovima Ekološke Zaštite U Funkciji Unapređenja Konkurentnosti Preduzeća (Environmental Cost Management Used For Improving Competitiveness Of Companies)," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 33, pages 43-59, June.
    • Handle: RePEc:beo:ekidpr:y:2019:i:33:p:43-59
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    More about this item

    Keywords

    eko-efikasnost; troškovi ekološke zaštite; obračun troškova na bazi aktivnosti; obračun troškova zasnovan na tokovima materijala;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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