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), znanstveni

Izvornik
Tourism & Hospitality Industry 2004 / Ivanović, Zoran - Opatija : Fakultet za menadžment u turizmu i ugostiteljstvu Sveučilišta u Rijeci, 2004, 705 - 722

Skup
17th biennial International Congress Tourism & Hospitality Industry 2004

Mjesto i datum
Opatija, Hrvatska, 14.04.2004. - 16.04.2004

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Domaća recenzija

Ključne riječi
green accounting; environmental costs; tourism; hospitality industry

Sažetak
Environmental strategies (green strategies) and their related costs now are being recognized by a range corporation in hospitality industry-worldwide. The 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 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 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 are the most interesting area in hospitality managerial accounting.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA