ࡱ> t5@ 9bjbj22 :XXڼ{ L x8 8 8 L tMtMtM8MxNL |0QQ" R^hRhROSOSOS$QR8 ^KSOS^^ hRhRrrr^ RhR8 hRr^rrs< "8 hR$Q p!tMknJ(02/q/L L /8 (OSNV\rXZOSOSOSL L DALr"L L L MILENA PER`I, Ph.D., Full Professor SANDRA JANKOVI, Ph.D., Assistant Professor DUBRAVKA VLA`I, J. Assistant Faculty of Tourism and Hospitality Management, University of Rijeka ENVIRONMENTAL MANAGEMENT ACCOUNTING INFORMATION FOR HOSPITALITY MANAGEMENT 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 accountants 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. Key words: environmental accounting; environmental costs, information, hospitality management INTRODUCTION The term environmental accounting has many meanings and uses, and is very important for hospitality, tourism and service industries, which are taking place during a time of amazing growth and success. Around the world, new operations are being created, while established companies continue to expand their products and services, which in turn enhance competition. This increasing growth and competition affects not only hospitality operators, but also the potential customers they seek to serve. Across the industry, hospitality operators and managers are relying on managerial accounting techniques to help them succeed and thrive in this expanding environment. Environmental accounting is a new view of accounting, involved in national income accounting, in financial accounting or in internal business managerial accounting. For hospitality management are very interesting information that are primarily focused on the application of environmental accounting as a managerial accounting tool for internal business decisions. The industry as a whole is becoming more cost and profit conscious, while potential customers are placing increased importance on price, quality, level of services and the question of environmental development. It can refer solely to costs that directly impact a companys bottom line, termed as private costs, or it can encompass the costs to individuals, society, and the environment for which a company is not accountable, and that are termed societal costs. Therefore, management accounting in the hospitality industry has to be focused on the private costs because that is the area where every hotel can start in the process of implementing environmental management accounting. 1. ENVIRONMENTAL ACCOUNTING: WHY AND HOW? The term environmental accounting is covering all areas of accounting that may be affected by the business response to environmental issues, including new areas of eco-accounting. It is also a broad-based term that refers to the incorporation of environmental costs and information into a variety of accounting practices. Environmental accounting (EA) is a broad term that is used in several different contexts, compared with general types of accounting. Figure 1. presents different contexts in which accounting and environmental content can be used. Figure 1. : Overview of Environmental Accounting (EA) GENERAL TYPES OF ACCOUNTINGENVIRONMENTAL ACCOUNTING PARALLELManagement Accounting (MA): The identification, collection, estimation, analysis & use of cost & other information for decision-making within an organization Environmental Management Account-ing (EMA): Management accounting with a particular focus on materials & energy flow information and environmental cost information Financial Accounting (FA): The development & reporting of financial information by an organization to external parties (e.g. bankers, stockholders)Environmental Financial Accounting (EFA): Financial Accounting with a particular focus on reporting environ-mental liability costs and other significant environmental costs National Accounting (NA): The development of economic & other information to characterize national income & economic health Environmental National Accounting (ENA): National-level accounting with a particular focus on natural resource stocks & flows, environmental costs, externality costs, etc..Source: Environmental Management Accounting, international website hosted by EMARIC Environmental Management Research and Information Center, p. 1  HYPERLINK "http://www.emawebsite.org/about_ema.htm" http://www.emawebsite.org/about_ema.htm (17.07.2003) Accounting for the Environment was developed from the issue Environmental Bookkeeping, and first book in this area was published from Mller-Wenk on year 1978, but later many scientific in 1980s and 1990s, published some very interesting articles and books about environmental accounting and much more about Eco-balance. In December 1993, a national workshop of experts drawn from business, professional groups, government, nonprofits and academia produced an Action Agenda to encourage and motivate business to understand the full spectrum of environmental costs and integrate these costs in decision-making. The Agenda identifies four overarching issue areas that require attention to advance environmental accounting: Better understanding of terms and concepts Creation of internal and external management incentives Education, guidance, and outreach Development and dissemination of analytical tools, methods and systems. Based on Action Agenda EPA prepared the document An Introduction to Environmental Accounting As A Business Management Tool: Key Concepts And Terms, to be a starting point for readers who have questions on environmental accounting. The central purpose of this primer is to orient readers to key concepts often referred to as environmental accounting, and to explain how the terms that refer to environmental accounting are currently being used, so that confusion about the terms does not impede progress in understanding and applying the core concepts. This document had a great impact on organization and implementation of environmental accounting and environmental reporting system on national as well as on enterprise level. At macroeconomic level the national accounts will be prepared with the macroeconomic data, set revolving around the central economic concepts of production, income, expenditure and wealth. National income accounting is a macro-economic measure. Name, environment national accounting (ENA) is used to account for costs associated with a regions stocks and flows on natural resources, because the economy has a complex relationship with the environment. The environment provides raw materials and energy for the production of goods and services that support our lifestyles. They also comprise a monetary system, and therefore rely substantially on being able to measure the money transactions taking place between the various economic agents in a market economy. The national accounts are sometimes criticized for including the value of goods and services produced and the income generated through the use of environmental assets, but not reflecting the economic cost of depleting those assets or the damage that arises from economic activity. This anomaly is well recognized by national accountants, as are a number of other deficiencies relating to the use of national accounts as a comprehensive measure of the well-being of society (e.g. the value of unpaid housework is excluded from gross domestic product - GDP). The GDP is a measure of the flow of goods and services through the economy. A redefinition of national income that incorporates such environmental accounts into conventional measures such as the GDP is an example of macroeconomic management accounting. The term environmental accounting may refer to this national economic context. Environmental accounting can use physical or monetary units to refer to the consumption of the nations natural resources, both renewable and nonrenewable. Detailed conceptual and classification framework for environmental accounting is presented in a handbook, titled the System of Integrated Environmental and Economic Accounting (SEEA), based on the latest International standard, System of National Accounts 1993 (SNA93). In literature is often national environmental accounting termed as natural resources accounting. For an asset to be included within the asset boundary of the national accounts it must have an identifiable owner, and the owner must be able to derive an economic benefit from the use of the asset. Assets included are those termed economic environmental, such as subsoil assets, land, forests, water, and fish stocks in open seas, that are under control of an economic agent -often the government. Environmental assets such as atmospheric and terrestrial ecosystems are outside the scope of economic assets, as they do not have an identifiable owner who can derive an economic benefit from their use. But, if they fell within the definition of an economic asset, the valuation techniques available to measure such assets tend to be arbitrary and controversial. At firm level, environment accounting is applying to both, financial accounting and management accounting. Any firm accountant would be well advised to consider how his or her responsibilities are and should be influenced by todays environmental agenda. Quite simply any factor that can bring about change in an organization will affect accountants. Many accountants believe that they have no option but to become involved in the organizations management of environmental performance at all points in the enterprise. Accountants, whether inside or outside the business, may become involved through the implications for their own duties, for there are many reasons for accountants to become involved in environment management issues. Environmental issues have implications for business in those areas that directly concern accountants (e.g. profit and loss issues), environmental issues need to be managed holistically within business and be subject to normal management routines and disciplines (ISO 14 001). Environmental issues have considerable implications for financial advisers in all their guises. The option is however, to get involved early and plan ahead, or to be forced to react to the negative effects of pressures, and to suffer the potential costs and disadvantages that may be the result. Figure 2. Some Contexts of Environmental Accounting  EMBED PowerPoint.Slide.8  Source: Graff,R.G., Reiskin,E.D., White,A.L., Bidwell,K.: Snapshots of Environmental Cost Accounting, United States Environmental Protection Agency Office of Pollution Prevention & Toxics Environmental Accounting Project, 1998., p. 9  HYPERLINK "http://www.epa.gov/cgibin/clprint?Range=Pages&StartPage=5&EndPage" http://www.epa.gov/cgibin/clprint?Range=Pages&StartPage=5&EndPage Financial accounting enables companies to prepare financial reports for investors, lenders and others. Financial accounting, whereby a firm reports its economic activity to an external audience, has requirements for disclosure of environmental liabilities and certain environmental costs. The ways in which accountants can contribute to environmental management are: Modify existing accounting systems to include environmental performance within internal management reporting Eliminate conflicting elements of the accounting systems (as in investment appraisal) Plan for financial implications of the environmental agenda (as in capital expenditure projections) Introduce environmental performance to external reporting (as in annual reports) Develop new accounting and information systems (as in eco-balance sheets) Publicity held corporations report information on their financial condition and performance through quarterly and annual reports, governed by rules set by the International Accounting Standards (IAS) or by the Generally Accepted Accounting Principles (GAAP). Financial accountant has specific accounting roles and responsibilities. Environmental accounting in this context refers to the estimation and public reporting of environmental liabilities and financially material environmental costs. Business implications of environmental issues will be affected on financial accounting jobs, and financial accountant will change in area of: Balance sheet issues: valuation, liabilities, contingencies and provisions Profit and loss issues: major cost items such as waste treatment/disposal and site clan-up Annual reports: environmental performance figures Relationships with banks fund managers, insurance companies. Financial accounting and its environmental requirements have been standardized to provide consistent and comparable information to investors, regulators and other stakeholders. From an accountants point of view all this could be seen as unwelcome change, however, it can equally be regarded as a great opportunity for building on the proactive, business management roles that many accountants already enjoy. Environmental issues are of real interest to accountants, because of the breadth and scale of potential business issues that arise, whether profitable and/or cost incurring. The most important task in environmental accounting, on which will be focused this research is environmental management accounting (EMA), and on the sub-systems: environmental cost accounting and materials accounting. Environmental management accounting (EMA) can be defined as the identification, collection, estimation, analysis, internal reporting and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization. Management accounting tools are very important for internal business decisions, but management accounting practices is very widely from firm to firm. In terms of management (or internal) accounting, environmental accounting is the way that businesses can account for the use of material and environmental costs of their operation. Materials accounting is a means of tracking material flows through a facility in order to characterize inputs and outputs for purposes of evaluating both resource efficiency and environmental improvement opportunities. Environmental cost accounting (ECA) is how environmental cost, including those that are often hidden in general overhead accounts, are identified and allocated to the material flow or other physical aspects of an enterprise operations (material accounting). The application of those internal environmental accounting concepts provides consistency between an organizations environmental goals and its financial goals, meaning environmental improvement can directly lead to financial improvement. Environmental cost accounting (identification, compilation, use and reporting of environmental cost information) has emerged as one of the foremost items on the Agenda of business in the 1990s. The reasons for this phenomenon are many and varied, and originate both within and outside the firm. A very important step in promoting environmental accounting was EPAs environmental accounting projects, because EPA supported environmental accounting as a management tool for a variety of purposes. The most important points of view in EPAs concepts are presented in summarized rules about environmental accounting applied to cost allocation, capital budgeting and process or product design. ENVIRONMENTAL MANAGEMENT & ACCOUNTING DEMAND IN THE HOTEL Environmental sustainable hotel management key points Tourism is the only economically important industry in many areas. Eco-hotel or environmental suitable hotel has to follow the basic principles of good housekeeping - based on maximizing benefits and minimizing costs. Those principles are at the same time the main principles of the ecology as a scientific approach and as a global movement aimed at preserving our environment and implementing sustainable development concept. Sustainable development is very important concept in hospitality industry, because the needs of tourists are being catered to at a great environmental cost. Sustainable tourism development meets the needs of present tourists and host regions while protecting and enhancing opportunity for the future. It is envisaged as leading to management of all resources in such a way that economic, social, and aesthetic needs can be fulfilled while maintaining cultural integrity, essential ecological processes, biological diversity and life support systems. Hotels have positive or negative impact on their local area and host communities. Accordingly, eco-hotel is a hotel that, acting according to the principles of good housekeeping keeps the environment clean and improves its quality, rises up the level of satisfaction of more sophisticated and ecologically more conscious guests and reduces costs, which, all together helps promoting the concept of tourism sustainable development. Some hotels are developed in area of eco-tourism, which is defined conserving natural environments and the well-being of local people through responsible travel. The main objective of this paper is aimed at the possibility of environmental management accounting tools to measure the impact of environmental economic policy in hotel enterprises as its lowest segment. Introducing environmental accounting and environmental management in the hospitality industry is connected with the order of Agenda 21 for Travel and Tourism. Environmental management is very important for contemporary hotels, and has to be environmentally responsible, sustainable, green and efficient. All of that is a part of very important order like Environmental Management System (EMS) and Green Globe 21. Environmental management system (EMS) is a framework for improving operating efficiency and reducing environmental impacts, based on the key aspect of environmental management. 3 Green Globe 213 is internationally recognized EMS standard that implies to business level of hotel enterprises. Environmental management accounting has to be connected with the specific activity in hotel management system (EHMS) in all areas of identification, collection, estimation, analysis, internal reporting and use of materials and energy flow information, and preparing of environmental cost and other information for decision making (fig. 3.). Figure 3. : Environmental hotel management system  EMBED PowerPoint.Slide.8  Source: Adapted from Meade,B.- Introducing Environmental Management in the Hospitality Industry, Case studies in the Caribbean, 22. 4. 2002. based on research of PA Consulting Group 2000 Mbd 06/06/2001 P 16;  HYPERLINK "http://www.umanitoba.ca/manitoban/20010404/env2.html" http://www.umanitoba.ca/manitoban/20010404/env2.html Key aspects of environmental cost management as a part of environmental accounting system are information prepared in the area of: Environmental performance monitoring Water use Energy use Solid and hazardous waste generation Water and wastewater treatment Best practice assessment Evaluation of best practice assessment findings Preventive maintenance All hotels in destination have to be connected in environmental performance monitoring. Many guests choose hotels which are very close to the beach. This demand for close proximity to the beach has caused enormous environmental degradation. Hotels constructed close to the beach and trees removed to create this demand cause erosion and sand loss. Diving, snorkeling or surfing businesses will often put in jetties, long strips of sand going out into the see, to enable beginners to try their sport. This displaced sand washes into the see, damaging coral reefs and marine life. The waste from cruise ships and yacht, which navigate around the islands, cause also a myriad of environmental problems. Research confirm, that the waste caused by tourists in 80-90 per cent of sewage was disposed of in near shore coastal waters, near hotels, on beaches or around coral reefs and mangroves, without adequate treatment. In effort to attract tourists, some hotels are involved in processes of preparing different type of recreations possibility without ecological studies. For example we need 270 000 liters of water per golf course per day. Also, the land used for other sport activities is often prime agricultural land, and its loss further increases the dependence upon the tourist industry. All these environmental and economic problems become more severe and more obvious. Many tourists are looking for an environmentally responsible way to visit some hotels and regions. Solve some ecological problem are ever connected with great environmental cost, but when tourists once from ecological reasons are gone, theyre gone. Responsible tourism is difficult because the problem is so widespread. An effort to stay at locally owned accommodations and to patronize locally owned businesses is helpful. Furthermore, encourage responsible governments by touring countries with progressive environmental policies. The importance of environmental decision-making in hospitality industry enterprises is connected with specific questions in the area of improving environmental performance, control environmental costs, investing in cleaner technologies, developing greener processes and products, and informing decisions related to product mix, product retention, and product pricing. Environmental hotel management system (EHMS) is a systematic framework for integrating environmental management into the hotel organizations activities, products and services which:  Captures all phases of development Extends to suppliers and contractors Promotes continuous improvement Assigns responsibilities to appropriate organizations and individuals. Environmental management accounting has to be adapted to all EHMS steps, to the specific norms used in the hospitality industry, and to all specific needs of environmental hospitality management. Environmental hotel management accounting approach Green Accounting Environmental hotel management accounting (EHMA) is a part of environmental accounting, in theory known as segment environmental accounting, that response the cost-effectiveness or a part of such conversation activities as recycling and resource recovery. It belongs to area of internal environmental accounting system used to estimate the investment efficiency of environmental projects or other important environmental protection activities. It would be sometimes difficult to recognize some hidden expense or economic efficiency connected with some environmental protection activities. Therefore, environmental hotel management accounting (EHMA), has to be developed to satisfy many specific needs of environmental hotel management, and based on international accounting standards and accounting theory principles. The need for EHMA was conceived in recognition of some of the limitations of conventional management accounting approaches for hotel management activities and decisions involving significant environmental costs and/or significant environmental consequences or impacts. Key points of EHMA are: EHMA focuses on costs internal to the hotel and hotel enterprises EHMA does not include external costs to individuals, society, or the environment for which a hotel enterprises is not legally held responsible EHMA places particular emphasis or accounting environmental costs EHMA encompasses not only environmental and other cost information, but also explicit information on physical flows and fates of materials and energy EHMA information can be used for most types of hotel management activity or decision-making within hotel enterprises, and is particularly useful for proactive environmental hotel management activities. Hotel management is very interesting to use the physical flow information and cost information. EHMA data are particularly valuable for management initiatives with a specific environmental focus. EHMA provides not only the cost data necessary for assessing the financial impact of those management activities, but also the physical flow information (e.g. raw materials use and waste generation rates) that help characterize environmental impacts, and make decisions that impact both the environmental and financial performance of the hotel enterprises. It is important to note that, while EHMA supports internal decision-making, the implementation of EHMA does not guarantee any particular level of environmental or financial performance. The concepts of EHMA as they apply to internal management decision have to be the focus of management in any hotel enterprises. In this context EHMA concepts can be applied at all levels of management to help them make business decision. Accurate, timely information is the critical underpinning of business decision making, and EHMA practices provide means of exposing information obscured by conventional management accounting practices. Hotel management is not able to include all of business decisions (figure 4). Figure 4. : Business decision, which can be supported by EHMA Hotel product designCapital investmentsHotel process and activity designCOST CONTROLFacility sittingWaste managementPurchasingCOST ALLOCATIONHotel operationsPRODUCT/PROCESS COSTINGRisk/liability managementProduct pricingEnvironmental compliance strategiesPerformance evaluationsSupplier SelectionEnvironmental cost evaluationsEnvironmental program justification Source: Adapted from An Introduction to Environmental Accounting As a business management tool Key concepts and terms, EPA 742-R-95-001 -United States Environmental Protection Agency, Office of Pollution Prevention And Toxics (MC 7409) Washington,D.D.20460, 1995., p 6 However, for hotel programs that have the goals of minimizing costs, especially environmental costs, and minimizing environmental impacts, EHMA has to provide an essential set of information for meeting those goals. In theory but also in the practice is known the item green accounting. As one of many possible approaches to environmental hotel accounting, 3 green accounting3 means identifying and measuring costs of environmental materials and activities, and using the information for environmental management decision. It is very important especially in the hospitality industry, where management is very closely connected with the costumers, suppliers and local community, and obligates to protect environment, like the most important resource. The first focus of green accounting is on true and relevant costs, also known as private costs, meaning those costs that affect the hotel bottom line and that the hotel enterprise actually pays out, and that appear in a facilitys budget. The best business focus for green accounting is the collection and use of those environmental cost information which internal hotel management needs, because making better decisions will result in improved performance for external reporting. Contemporary hotel management is obligated to identifying and measuring those costs of environmental material and activities, and using this information for right environmental decisions. The management purpose is to recognize and seek to mitigate the negative environmental effects of activities and systems. Attention has to be to some environmental costs, good data were not readily available to assess the degree to which environmental cost were being identified and allocated to specific products. Hotel management is obligated to survey the existing condition, to raise awareness of potential weaknesses in decision processes and accounting system and drive behavior in right directions. HOTELS ENVIRONMENTAL COSTS 3.1. Environmental costs: concept and content Environmental costs are impacts incurred by society, on organization, or an individual resulting from activities that affect environmental quality, and those impacts can be expressed in monetary or non-monetary terms. Environmental costs are associated with a product, process, system or facility, attaining such goals as reducing environmental expenses, increasing revenues, improving environmental performance, and include any such cost, direct or less tangible, with short- or long- term financial consequences for the firm. Moreover, it may not always be clear whether a cost is environmental or not, because some cost fall in a gray zone, or may be classified as partly environmental and partly not. There are many different ways to categorize environmental costs. Some of the possibility is presented in figure 5. Conventional costs (costs of using raw materials, utilities, capital goods, supplies.) are addressed in accounting, but not usually considered environmentally. However, decreased use and less waste of this resource are environmentally preferable, reducing both environmental degradation and consumption of nonrenewable resources. Potentially hidden cost collects several types of environmental costs (upfront, regulatory, voluntary and back-end environmental costs). Upfront environmental costs are incurred prior to the operation of a process, system or facility, classified as overhead or R&D, and can easily be forgotten when managers and analysts focus on conventional operating costs. Regulatory and voluntary environmental costs incurred in operating a process, system or facility, traditionally treated as overhead, may not receive appropriate attention for day-to-day operations and business decisions. Back-and environmental costs are prospective of current operations, and they will occur at more or less well defined points in the future. Those costs are undertaken to comply with environmental laws or go beyond compliance. Contingent cost (known as contingent liabilities or contingent liabilities costs) may, or may not be incurred at some point in the future, because these costs may not currently need to be recognized for their purposes, and they may not receive adequate attention in EMA system and forward looking decisions. They can best be described in probabilistic terms (their expected value, their range, the probability of their exceeding some dollar amount). Those are costs of remedying and compensating for future accidental releases of contaminants for future accidental releases of contaminants into the environment (e.g. oil spills), fines and penalties for future regulatory infractions, and future costs due to unexpected consequences of permitted or intentional releases. Image and relationship costs (also known as less tangible, intangible, corporate image or relationship costs) are incurred to affect subjective (though measurable) perceptions of management, customers, employees, communities and regulators. This category of costs is connected with annual environmental reports and community relation activities or for voluntarily environmental activities (e.g. tree planting), award/recognition programs etc. Figure 5. : Examples of environmental costs incurred in firms Potentially hidden costs Regulatory UpfrontVoluntary (beyond compliance)NotificationSite studiesCommunity relationsReportingSite preparationCommunity outreachMonitoring/testingPermittingMonitoring/testingStudies/modelingR&DTrainingRemediationEngineering and procurementAuditsRecord-keepingInstallationQualifying suppliersPlans------------------------------------Environmental reportsTrainingConventional costs InsuranceInspectionsCapital equipmentPlanningManifestingMaterialsFeasibility studiesLabelingLaborRemediationPreparednessSuppliesRecyclingProtective equipmentUtilitiesEnvironmental studiesMedical surveillanceStructuresR&DEnvironmentalSalvage valueHabitat and wetland Insurance------------------------------------protectionFinancial assuranceLandscapingPollution controlBack-EndOther environmental Spill responseClosure/decommissioningprojectsStorm-water manag. Disposal of inventoryFinancial support toWaste managementPost-closure careenvironmental groupsTaxes/feesSite surveyand/or researchers---------------------------------------------------------------------------------------------------------Contingent costsFuture compliance cosRemediationLegal expensesPenalties/finesProperty damageNatural resource damagesResponse to future rel.Personal injury damageEconomic loss damages---------------------------------------------------------------------------------------------------------Image and relationship costsCorporate imageRelat. with professional staffRelationship with lendersRelat. with costumersRelat. with workersRelat. with host communitiesRelat. with investorsRelat. with suppliersRelationship with regulatorsRelat. with insurersSource: An Introduction to Environmental Accounting As a business management tool Key concepts and terms, EPA 742-R-95-001 -United States Environmental Protection Agency, Office of Pollution Prevention And Toxics (MC 7409) Washington,D.D.20460, 1995., p 9 3.2. Environmental costs information for eco-hotel management EHMA has the task to define environmental costs depending on hotel level, and answer to the hotel management demand how it intends to use the information for decision making in different activities or business. The most important question for environmental accountant but also for hotel management is how to organize EHMA, so as to the environment relevant costs receive appropriate attention. This is very important question, because environmental costs are often not tracked by or are hidden in overhead accounts within traditional management accounting system. They can be a significant component of a hotel overall cost structure. Cost structures in EHMA have to be affected with new view on hotel environmental activity, taken towards improving its environmental sensitivity. It includes hotel orientation to environmental issues and on the goal of recognizing and identifying all actual and potential areas, which would have environmental impact on all areas of cost content. To recognize the authentic hotel environmental cost structure is more than simple use of books, paper and pencil. It is also more than a simple knowledge of average hotel organization, and that has to be connected with good knowledge of real problems and profound research on how to resolve it. To recognize the potential environmental cost in hotel the presentation (figure 6) of environmental impact to the hotel business, can be useful. Figure 6: Environmental impact to the hotel business  EMBED PowerPoint.Slide.8  Source: Presented by: Gray,R., Bebbington,J: Accounting for the Environment, SAGE Publications, London, 2003 p. 94 The goal of EHMA is to increase the amount of relevant information that is made available to those who need or can use it. The failure in not including those information in financial reporting system has the effect of sending the wrong financial signals to hotel managers in process of improvement, product mix, pricing, capital budgeting and other routine decisions. In an increasing economy on global tourist market, effective hotel management of environmental costs and performance may become increasingly important in determining corporate winners and corporate laggards. The research made by DEHOGA can help management in each hotel to evaluate real possibilities in including environmental costs. The research has been presented in 40 steps which are in accordance to ISO 14000ff and 9000ff. The starting point is the place and role of eco-management in creating, implementing, control and improving of attitude towards the environment as the main assumption for successful activity of EHMA. The research has developed very detailed methodology for recognizing and enclosing all processes where costs of energy, clean and grey water, waste, protection of air and destination may appear as directly environmental. The approach emphasizes costs that can be directly or indirectly connected to eco-actions, which is very close to the definition of green accounting. As the information basis for cost management decisions, elements of 3 materials accounting3 considering raw materials can be recognized and connected to the decisions of eco-management. These information also affect environmental cost accounting as the basis in costing area. This paper has great practical value for relevant items that, thanks to the appropriate software technology, can be budgeted, recognized in natural and monetary units and controlled daily. The system of eco-cost budgeting and control is based on specific management reports that emphasize savings gained from usage of new eco-equipment or as a result of eco-actions taken. Practical possibilities for measuring possible savings of all types of energy, minimized expenditure of hot and cold water, investment in providing for grey water and waste material (with the accent on garbage disposal) and actions taken for more active relation considering eco-products, eco-production and suppliers with eco-certificates. The information on eco-actions presented in related reports, are based on accurate calculations which ensure systematic budgeting and monitoring of financial impact decisions made by eco-management. Possible approach to evaluating the investment in ecologically acceptable assets (washing machine) is presented in the following case. This case should result in minimizing costs and at the same time minimizing pollution of the environment (less usage of washing powder). Case 1: Investment in new eco-washing machine: yes or no? Old: New: Energy expenditure per year KWh 8750 6000 Water and gray water expenditure per year (m3) 400 200 Washing powder expenditure per year in kg 600 300 Old: New: Acquisition costs: Energy cost KWh 0,125 0,25 Water cost  m3 3,25 3,25 Cost of washing powder  kg 1,5 1,5 Difference in expenses per year 1444 Annual depreciation 5,19 Source: DEHOGA, 40  Punkte Katalog, Bonn, 1997. Special emphasis is in the role of the hotel employee responsible for the environment, on employee environment education and their encouragement in active attitude in eco-actions. They will result in savings and also include in eco-actions hotel guests, connect to award system, but also in active attitude on destination and upper level. This demands active relation towards suppliers, partners and local area. The role of hotel management can be huge in realizing savings for local community through rising employees consciousness on need of regular disposing of waste (useful and non useful) but with the condition that high level of cooperation with guests, suppliers, manufacturers, processors and other participators. The following case presents DEHOGA suggestions considering the usage of the waste and its disposal. Case 2: Tips on the waste separation and disposal what can be used:where to dispose:what to take care:glass (white, coloured)glass containerdispose without metal partsyogurt cupscontainers for artificial materials (PP,PS,PE..)dispose without lidsfruit and vegetable waste after peelingbio waste no particular notesfood remainingsbio wasteno particular notescandybags, chipsbags...artificial materialno particular notesmilk bagsspecial boxes for milk bagsrinse firstAluminium ware, lids, foilsaluminium disposal containersdispose aluminium onlychocolate wraping (aluminium paper)connected to aluminiumno particular notesStyrofoamstyrofoam disposalwhite, clean, not gluednewspapers, magazinespaper containersno particular notesother paperspaper containersno particular notesfilc specijalne tkanine special containersno particular notesBatteriesspecial containersno particular notesCANNOT BE PUT INTO COMPOSTCAN BE PUT INTO COMPOSTash, sootremainings of fruits and vegetablesdust bag hoover, garbagelemons, oranges, exotical fruitswooden waste and scraping egg shellsmaterials, leathercoffee residuum filter coffee bags, tea bagsrubber, corkfood and meal wastecigarette buttsnapkin and paper towelsdead animals, faecalswithered flowersnappies, sanitary napkinsweed, remains of plantswall papers, stuffed paper, magazinesremoved parts of sick plantslarge ammount of paper or cartonmowed lawn, leavescosmetics and medicine (drugs)remainigs from flower potsglass, artificial materials, metalspaper tissuesstone, clay, pottery, china litle quantities of newspaper which will be soaked in waterchemicals, batteriesSource: DEHOGA, 40 Punkte Katalog, Bonn, 1997. CONCLUSION One of the most critical elements of becoming an environmentally friendly hotel is the adoption of a new culture that extends throughout the hotel enterprise, and between the hotel staff and employment, its guest, vendors and suppliers, local community and other elements of environmental hotel management system (EHMS). Environmental hotel management accounting (EHMA) as a part of EHMS made accountants involved and responses as a member of the hotel management team, in area of preparing information about financial implication of decision making, especially in the area of reducing hotel operations and environmental costs. Enterprises in hospitality industry using various forms of environmental accounting prepare different reports for internal and external users. Environmental reports come in many shapes and sizes and the debate about the best kind of reporting is open. Every management report has to be consistent of goal information on relevant costs, revenue or financial results of actual environmental action. The most important items of every environmental report are cost information, based on Environmental Protection Agency (EPA) or Global Environmental Management Initiative (GEMI) type of classifications. The intent of this research was to present how the application of EHMA principles can help hotel management in their process of decision-making. LITERATURE A Report of the Workshop on Accounting and Capital Budgeting for Environmental Costs, December 5-7, 1993. Environmental Protection Agency (EPA) 742-R-94-003, supported by U.S.Chamber of Commerce and conclusions of the Business Roundtable the American Institute of Certified Public Accountant, the Institute of Management Accountants with AACE International the Society of Total Cost Management, May 1994 Accounting for the environment in the national accounts, feature Article of AusSats: Australian National Accounts: National Income, Expenditure and Product, National Accounts, Article No. 5206.0, Sept. 2002. http://www.abs.gov.au/Ausstats/abs@.nsf/0/5a0a96ef9e45d3b8ca256cae0016e525?0. Agenda 21 Principles for Sustainable Development in the Travel and Tourism Industry, published World Travel and Tourism Council, World Tourism Organization and the Earth Council An Introduction to Environmental Accounting As a business management tool Key concepts and terms, EPA 742-R-95-001 -United States Environmental Protection Agency, Office of Pollution Prevention And Toxics (MC 7409) Washington,D.D.20460, 1995 Baily,P.: EPA U.S. Environmental Protection Agency Environmental Accounting Case Studies Green Accounting at AT&T, Approaches to environmental accounting, AT&T Environmental Accounting Glossary, Work Assignment 109, Task 3, Final AT&T Study Contract No. 68-W2-0008, United States Environmental Protection Agency, Office of Pollution Prevention & Toxics (MC-7409) 20460, EPA#742-R-95-003, Washington D.C., 1995., p. 19 Baum W.J.: Environmental protection at minimum cost: the Pollution Tax, in L.J. Seidler and L.L. Seidler (eds), Social Accounting: Theory, Issues and Cases, Los Angeles, Melville, 1975 Bebbington,K.J., Gray,R.H.: The greening of accountancy: the profession and the environment Accountants Journal, NZ,1990 Bockstael,E.: The environmental cost of tourism in the Caribbean,  HYPERLINK "http://www.umanitoba.ca/manitoban/ 20010404/env2.html" http://www.umanitoba.ca/manitoban/ 20010404/env2.html (24.08.2003.) Braunschweig,A., Britt,P., Herren-Siegenthalter,M., Schmid,R.: kologische Buchhaltung fr eine Stadt Pilotstudie Saarbrcken, Studije, St. Galen, 1984 Braunschweig,A.: Die kologische Buchhaltung als Instrument der stdtischen Umweltpolitik, St. Galen, 1988 Braunschweig,A.: Die kologische Buchhaltung fr die Stadt St.gallen, St. Galen, 1987 Delaney,P.R., Epsteinm,B.J., Nach,R., Weis Budak,S.: GAAP 2002 Interpretation and Application of Generally Accepted Accounting Principles, Wiley, 2002. Environmental Management Accounting, international website hosted by EMARIC Environmental Management Research and Information Center,  HYPERLINK "http://www.emawebsite.org/about_ema.htm" http://www.emawebsite.org/about_ema.htm (17.07.2003) EPA- 742-R-94-003, -United States Environmental Protection Agency, Office of Pollution Prevention And Toxics, May 1994. EPA 742-R-95-001 -United States Environmental Protection Agency, Office of Pollution Prevention And Toxics (MC 7409) Washington,D.D.20460, June 1995. Graff,R.G., Reiskin,E.D., White,A.L., Bidwell,K.: Snapshots of Environmental Cost Accounting, United States Environmental Protection Agency Office of Pollution Prevention & Toxics Environmental Accounting Project, 1998., p.2 -  HYPERLINK "http://www.epa.gov/cgi-bin/clprint?Range=Pages&StartPage=5&EndPage=25&Res" http://www.epa.gov/cgi-bin/clprint?Range=Pages&StartPage=5&EndPage=25&Res Gray,R., Bebbington,J: Accounting for the Environment, SAGE Publications, London, 2003 Gnther,K.: Die kobilanz Aus Sicht der Praxis, in Frderkreis Umwelt future, e.V.; IW (p.49-61), 1988 Hallay,H.: kobilanz, Ein betriebliches Informationssystem, Schriftenreihe des IW 27/87, 1989 Gnther,K.: ko-Bilanzen als Grundlage eines Umwelt-Auditings, in: Steger,U. (Hrsg.), Umvelt Auditing (p.59-80), 1991 International Accounting Standards 2002, (IAS 41; SIC 33); International Accounting Standards Board, London, 2002. Meade,B.: Introducing Environmental Management in the Hospitality Industry, Case studies in the Caribbean, 22. 4. 2002. based on research of PA Consulting Group 2000 Mbd 06/06/2001 P 16;  HYPERLINK "http://www.umanitoba.ca/manitoban/20010404/env2.html" http://www.umanitoba.ca/manitoban/20010404/env2.html Mler,W., Wenk,R.: Die kologische Buchhaltung: eine Informations- und Steuerungsinstrument fr umweltkonforme Unternehmenspolitik, Frankfurt/Main, New York, 1978 Mller,T.: Kosten senken durch UmweltschutzSo fhren Sie einen umweltorientieren Betrieb, DEHOGA, Bonn, 1997. Raffich,N., Turney,P.B.B. Glossary of Activity Based Management, CAM I Computer Aided Manufacturing International, 1991. Schaltegger,S., Sturm,A.: Methodik der kologischen Rechnungslegung in Unternehmen, Forschungsbeitrag und Anleitung fr den Praxisgebrauch, WWZ Studien Nr..33, Wirtschaftswissenscaftliches Zentrum der Universitt 3. erweiterte Auflage, Basel, 1992 Wagner,B.: Vom ko-Audit zur betrieblichen ko-Bilanz, in Lehmann,S.,Clausen,J. (Hrsg.) Umweltberichterstattung von Unternehmen, Schriftenreihe des IW, p. 57/92, p. 3-31. Berlin; Bning,J.A.: Methoden betrieblicher kobilanzierung, Marburg, 1994. Wagner,G.R.: Rechnungswesen und Umwelt, Wittmann,W. (hrsg.) Handwrterbuch der Betriebswirtschaft, 5.Auglage, (p.3644.3677), Stuttgart, 1993.  Gray,R., Bebbington,J: Accounting for the Environment, SAGE Publications, London, 2003 p. 7  Graff,R.G., Reiskin,E.D., White,A.L., Bidwell,K.: Snapshots of Environmental Cost Accounting, United States Environmental Protection Agency Office of Pollution Prevention & Toxics Environmental Accounting Project, 1998., p. 9 http://www.epa.gov/cgi-bin/clprint?Range=Pages&StartPage=5&EndPage=25&Res=..  Mler,W., Wenk,R.: Die kologische Buchhaltung: eine Informations- und Steuerungsinstrument fr umweltkonforme Unternehmenspolitik, Frankfurt/Main, New York, 1978  Baum W.J.: Environmental protection at minimum cost: the Pollution Tax, in L.J. Seidler and L.L. Seidler (eds), Social Accounting: Theory, Issues and Cases, Los Angeles, Melville, 1975; Braunschweig,A., Britt,P., Herren-Siegenthalter,M., Schmid,R.: kologische Buchhaltung fr eine Stadt Pilotstudie Saarbrcken, Studije, St. Galen, 1984; Braunschweig,A.: Die kologische Buchhaltung fr die Stadt St.gallen, St. Galen, 1987; Braunschweig,A.: Die kologische Buchhaltung als Instrument der stdtischen Umweltpolitik, St. Galen, 1988; Bebbington,K.J., Gray,R.H.: The greening of accountancy: the profession and the environment Accountants Journal, NZ,1990; Schaltegger,S., Sturm,A.: Methodik der kologischen Rechnungslegung in Unternehmen, Forschungsbeitrag und Anleitung fr den Praxisgebrauch, WWZ Studien Nr..33, Wirtschaftswissenscaftliches Zentrum der Universitt 3. erweiterte Auflage, Basel, 1992; Wagner,G.R.: Rechnungswesen und Umwelt, Wittmann,W. (hrsg.) Handwrterbuch der Betriebswirtschaft, 5.Auglage, (p.3644.3677), Stuttgart, 1993.  Gnther,K.: Die kobilanz Aus Sicht der Praxis, in Frderkreis Umwelt future, e.V.; IW (p.49-61), 1988; Hallay,H.: kobilanz, Ein betriebliches Informationssystem, Schriftenreihe des IW 27/87, 1989; Gnther,K.: ko-Bilanzen als Grundlage eines Umwelt-Auditings, in: Steger,U. (Hrsg.), Umvelt Auditing (p.59-80), 1991; Wagner,B.: Vom ko-Audit zur betrieblichen ko-Bilanz, in Lehmann,S.,Clausen,J. (Hrsg.) : Umweltberichterstattung von Unternehmen, Schriftenreihe des IW, p. 57/92, p. 3-31. Berlin; Bning,J.A.: Methoden betrieblicher kobilanzierung, Marburg, 1994.  A Report of the Workshop on Accounting and Capital Budgeting for Environmental Costs, December 5-7, 1993. Environmental Protection Agency (EPA) 742-R-94-003, May 1994., supported by U.S.Chamber of Commerce and conclusions of the Business Roundtable the American Institute of Certified Public Accountant, the Institute of Management Accountants with AACE International the Society of Total Cost Management EPA- 742-R-94-003, May 1994.  EPA 742-R-95-001 -United States Environmental Protection Agency, Office of Pollution Prevention And Toxics (MC 7409) Washington,D.D.20460, June 1995.  Accounting for the environment in the national accounts, feature Article of AusSats: Australian National Accounts: National Income, Expenditure and Product, National Accounts, Article No. 5206.0, Sept. 2002. p 1/2 - http://www.abs.gov.au/Ausstats/abs@.nsf/0/5a0a96ef9e45d3b8ca256cae0016e525?0.  Gray,R., Bebbington,J.: Accounting for the Environment, SAGE Publications, London, 2003 p. 3  International Accounting Standards 2002, (IAS 41; SIC 33); International Accounting Standards Board, London, 2002.  Delaney,P.R., Epsteinm,B.J., Nach,R., Weis Budak,S.: GAAP 2002 Interpretation and Application of Generally Accepted Accounting Principles, Wiley, 2002.  Gray,R., Bebbington,J.: Accounting for the Environment, SAGE Publications, London, 2003 p. 9  Environmental Management Accounting, international website hosted by EMARIC Environmental Management Research and Information Center, p. 1  HYPERLINK "http://www.emawebsite.org/about_ema.htm" http://www.emawebsite.org/about_ema.htm (17.07.2003)  World Tourism Organization  Ecotourism Society  Agenda 21 Principles for Sustainable Development in the Travel and Tourism Industry, published World Travel and Tourism Council, World Tourism Organization and the Earth Council  Key points of DEHOGA-Deutscher Hotel- und Gasttenverband e.V., Bonn, publiced in book: Mller,T.: Kosten senken durch UmweltschutzSo fhren Sie einen umweltorientieren Betrieb, DEHOGA, Bonn, 1997.  Bockstael,E.: The environmental cost of tourism in the Caribbean,  HYPERLINK "http://www.umanitoba.ca/manitoban/ 20010404/env2.html" http://www.umanitoba.ca/manitoban/ 20010404/env2.html (24.08.2003.)  Meade,B.: Introducing Environmental Management in the Hospitality Industry, Case studies in the Caribbean, 22. 4. 2002. based on research of PA Consulting Group 2000 Mbd 06/06/2001 P 16;  HYPERLINK "http://www.umanitoba.ca/manitoban/20010404/env2.html" http://www.umanitoba.ca/manitoban/20010404/env2.html  International Accounting Standard 14: Segment reporting, International Accounting Standards 2002, (IAS 41; SIC 33); International Accounting Standards Board, London, 2002. p. 14-1 to the 14-41 and Ricoh Group Environmental Accounting, Ricoh Groups Sustainable Management, FY1998. (17.07.2003)  HYPERLINK "http://www.ricoh.co.jp/ecology/e-/account/index1998.html" http://www.ricoh.co.jp/ecology/e-/account/index1998.html  Raffich,N., Turney,P.B.B. Glossary of Activity Based Management, CAM I Computer Aided Manufacturing International, 1991.  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Initiative (1994). EPAintroduced the terminology distinguishing among: usual, hidden, libility and less tangible costs. This framework was largely adopted in Finding Cost-Effective Pollution Prevention Initiatives Incorporating Environmental Costs into Business Decision Making. GEMI uses the terms direct, hidden, contingent liability and less tangible costs.  An Introduction to Environmental Accounting As a business management tool Key concepts and terms, EPA 742-R-95-001 -United States Environmental Protection Agency, Office of Pollution Prevention And Toxics (MC 7409) Washington,D.D.20460, 1995., p 7  An Introduction to Environmental Accounting As a business management tool Key concepts and terms, EPA 742-R-95-001 -United States Environmental Protection Agency, Office of Pollution Prevention And Toxics (MC 7409) Washington,D.D.20460, 1995., p 12  Mller,T.: Kosten senken durch UmweltschutzSo fhren Sie einen umweltorientieren Betrieb, DEHOGA-Deutscher Hotel- und Gasttenverband, Bonn, 1997. 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