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Benefits and Inconveniences of the Practical Implementation of Environmental Life Cycle Costing

Author

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  • Biernacki Michał

    (Wrocław University of Economics, Wrocław, Poland)

Abstract

Environmental Life Cycle Costing (ELCC) combines life cycle analysis and cost systems applied by managers in order to assess the limitations of environmental production systems. It enables the evaluation of progress in implementing sustainable development by determining the social costs of resource consumption and environmental degradation. This study presents the results of empirical research covering production enterprises with foreign equity participation operating in Poland which have the basic ELCC model in place. The research is aimed to identify the benefits and inconveniences arising from the practical application of the model as a significant factor determining its functioning in entities. The research methodology was supplemented by numerous literature items, analysis of survey questionnaires, as well as deduction and induction methods.

Suggested Citation

  • Biernacki Michał, 2018. "Benefits and Inconveniences of the Practical Implementation of Environmental Life Cycle Costing," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(3), pages 9-16, September.
    • Handle: RePEc:vrs:finsci:v:23:y:2018:i:3:p:9-16:n:1
    DOI: 10.15611/fins.2018.3.01
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    More about this item

    Keywords

    ELCC; costing; green accounting;
    All these keywords.

    JEL classification:

    • 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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