engleski

Environmental Costs in the Hotel Industry of Croatia

This paper offers recommendations for the initial development of environmental accounting practices at the hotel enterprise and department level and argues for the importance of developing relevant cost management systems that support environmental strategies and management. Focus is on environmental cost categories and potential classifications and approaches for hotel management decision-making and control purposes. Environmental costs are a measure to express the amount of environmental burden of a product on the basis of prevention of that burden. They are the costs which should be made to reduce the environmental pollution and materials depletion in our world to a level which is in line with the carrying capacity of our earth. The research that will be conducted on the sample of Croatian hotels presents water usage in hotels and discusses the possibility of usage of waste water for different purposes. This is the task of environmental management accounting, where the development of the accountant’s role will be set within an environmental management context. Environmental management accounting information have to be helpful for hotel management, in decision making in the range of responses about environmental issues in reviewing their environmental position, developing and implementing policies and strategies to improve that position and in changing management system to ensure ongoing improvement and effective management.

environmental costs, eco-hotel, environmental accounting, business performance, hotel industry

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