| Title |
The Usefulness Of Management Accounting Tools In Reducing Waste |
| ID_Doc |
16871 |
| Authors |
Szczerbak, M; Wikarczyk, A |
| Title |
The Usefulness Of Management Accounting Tools In Reducing Waste |
| Year |
2023 |
| Published |
Ekonomia I Srodowisko-Economics And Environment, 86, 3 |
| DOI |
10.34659/eis.2023.86.3.574 |
| Abstract |
Purpose: The aim of the article is to present the usefulness of the tools available in management accounting in the area of cost accounting by monitoring the resource management process, including waste management by the idea of sustainable development. The authors present the importance of the concept of a circular economy in waste management, indicating its positive impact on the environment and the company's financial results. Methodology: an analysis and criticism of literature. Hypotheses: H1. The implementation of the circular economy concept should be supported using management accounting tools. H2. Cost accounting (target costing, Product Life Cycle Costing, and Activity-Based Costing) helps isolate environmental costs. Value: The indication of the potential benefits of effective waste management and the role of management accounting (in the form of cost accounting) in this process. |
| Author Keywords |
circular economy; "zero waste" concept; management accounting; Product Life Cycle; Costing; Activity-Based Costing |
| Index Keywords |
Index Keywords |
| Document Type |
Other |
| Open Access |
Open Access |
| Source |
Emerging Sources Citation Index (ESCI) |
| EID |
WOS:001167010900009 |
| WoS Category |
Environmental Studies |
| Research Area |
Environmental Sciences & Ecology |
| PDF |
https://www.ekonomiaisrodowisko.pl/journal/article/download/574/556
|