Environmental Management Accounting and Costing of Products[Environmentálního manažerské účetnictví a kalkulace výkonů]

The increasing requirements for the management accounting in relation to environmental and social issues are reflected in the costing of products. The calculation of the products costs is for the evaluating of the products benefits. Traditional management accounting assessed the benefit on the basis of products contribution and profit. These measures take various modifications and expression in relation to management decisions. On the other hand, usually based only on cost-benefit expressed in the accounting, financial and economic base. Regarding the focus on social and environmental aspects, it is necessary to take into account the environmental and social costs and benefits. The inspiration for this may be life cycle costing. Costing of products respecting environmental and social aspects should include in addition to the usual items - selling price, variable costs, fixed costs, costs of capital as well as other environmental and social costs and benefits, which are not included "traditional" costs. (in particular the externalities). The results would be overall economic benefits of undertaking not but take into account the social environmental factors.