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Issue 15 (1) 2016 pp. 37-41
Piotr Szczypa
Katedra Rachunkowości i Controllingu, Uniwersytet Szczeciński
Budgeting in corporate environmental activities
Abstract
Budgeting is one of the most widely used management accounting tools supporting decision-making process- es in companies. The idea of sustainable development has forced the managerial staff, to take into account the need for simultaneous consideration of economic conditions, ecological (environmental) and social issues. Therefore, the budgeting process also encompassed the eco-friendly activities of enterprises. This article presents some of the results of surveys on the involvement of accounting as a source of information about environmental activities of enterprises (presentation of research results concerning budgeting in the activities of pro-ecological enterprises).
Keywords: budgeting, enterprise, eco-friendly activities
https://doi.org/10.17306/J.AFW.2016.1.5
For citation:
MLA | Szczypa, Piotr. "Budżetowanie w działalności proekologicznej przedsiębiorstwa [Budgeting in corporate environmental activities]." Acta Sci.Pol. Silv. 15.1 (2016): . https://doi.org/10.17306/J.AFW.2016.1.5 |
APA | Szczypa P. (2016). Budżetowanie w działalności proekologicznej przedsiębiorstwa [Budgeting in corporate environmental activities]. Acta Sci.Pol. Silv. 15 (1), https://doi.org/10.17306/J.AFW.2016.1.5 |
ISO 690 | SZCZYPA, Piotr. Budżetowanie w działalności proekologicznej przedsiębiorstwa [Budgeting in corporate environmental activities]. Acta Sci.Pol. Silv., 2016, 15.1: . https://doi.org/10.17306/J.AFW.2016.1.5 |
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