We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
THE USEFULNESS OF MANAGEMENT ACCOUNTING TOOLS IN REDUCING WASTE.
- Authors
SZCZERBAK, Monika; WIKARCZYK, Agnieszka
- 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.
- Subjects
MANAGERIAL accounting; WASTE management; SUSTAINABLE development; CORPORATE finance; COST accounting; CIRCULAR economy
- Publication
Economics & Environment / Ekonomia i Środowisko, 2023, Vol 86, Issue 3, p186
- ISSN
0867-8898
- Publication type
Article
- DOI
10.34659/eis.2023.86.3.574