Naslov
Approach to Understanding Environmental Management Accounting in Hospitality Industry

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

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

Izvornik
General Accounting Theory - Towards Balancing the Society / Dobija, Mieczyslaw ; Martin, Susan ; - Krakov : Cracow University of Economic ; Grand Valley State Universitay Michigan & Leon Kozminski Academy of Entrepreneurship and Management, 2004, 277 - 304

Skup
International Conference - General Accounting Theory - Towards Balancing the Society

Mjesto i datum
Jabłonna, Poljska, 16.06.2004. - 19.06.2004

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

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

Sažetak
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 company’ s 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.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA