The theme of article is the draft of ISO 14051-Environmental Management - Material flow cost accounting - General framework, whose final form should be finished at the end of 2011 or later. This standard does not take in consideration the national particularity. Therefore, the main aim of this...

The theme of article is the draft of ISO 14051-Environmental Management – Material flow cost accounting – General framework, whose final form should be finished at the end of 2011 or later. This standard does not take in consideration the national particularity. Therefore, the main aim of...

The paper defines enterprise environmental management systems (EMS) to formulate the positions and functions of environmentally oriented management accounting (EMA) subsequently. It is accounted for, that EMA plays very important role during preparation and installation of EMS and – moreover...

The theme of article is the draft of ISO 14051-Environmental Management – Material flow cost accounting – General framework, whose final form should be finished at the end of 2011 or later. This standard does not take in consideration the national particularity. Therefore, the main aim of...