Contemporary Approach of Owners and Managers to Environmental Costs and Externalities of Company Sustainable Development

One of main targets of each company is performance growth and thrifty approach to the life environment. It is evident that owners and managers need to have available information about environmental issues and their economic results in the social environment. That´s why the accounting system should be conformable to new information needs; it should cover the economic, environmental and social connections of business in the area of expenses/costs and incomes. It is necessary to work with the allocation of costs to responsibility centres, business activities and outputs for purposes of the right decision making of owners and managers. With the decision making of environmental issues it is not possible to omit the existence of externalities and their negative and positive results in the scopus of company sustainable development.