Naslov
Environmental Management Accounting Information for Hospitality Management

Autori
Peršić, Milena ; Janković, Sandra ; Vlašić, Dubravka

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), stručni

Izvornik
17th Biennial International Congress : Tourism & hospitality industry 2004 : new trends in tourism and hospitality management : congress Proceedings / Ivanović, Zoran - Opatija : Fakultet za menadžment u turizmu i ugostiteljstvu Sveučilišta u Rijeci, 2004

ISBN
953-6198-46-0

Skup
Biennial International Congress (17 ; 2004)

Mjesto i datum
Opatija, Hrvatska, 14.05.2004. - 16.05.2004

Vrsta sudjelovanja
Demonstracija

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
environmental accounting; environmental costs; information; hospitality management

Sažetak
Environmental strategies (green strategies) and their related costs now are being recognized by a range corporation in hospitality industry-worldwide. This paper offers recommendations for the introduction of environmental accounting practices in hotel enterprises. It 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 hospitality management decision-making and control purposes. It is a 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 hospitality management in decision making on environmental issues. It helps to review their environmental position, developing and implementing policies and strategies, improve their position and adjust management system to ensure ongoing improvement and effective management. Environmental costs are becoming an interesting area in hospitality managerial accounting.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA