ÇEVRE MUHASEBESİNİN İKİ YÖNÜ

Özet

Today companies face a climate with increasingly environmental concerns. As companies experience tougher environmental regıılation and higher environmental compliance costs, managers need to consider how their cost accounting systems assign environmental costs. Environmental accounting in a micro sense, is a tool which helps managers in handling environmental costs. On the other hand, incorporating environmental values into national income accounts is the macroeconontic side of environmental accounting. Depletion of natural resources should be considered in national income accounting.