Environmental accounting and example of handling environmental costs in the company x

Smo v času, ko je naše okolje močno ogroženo zaradi človekovega vpliva na naravo, zato morajo biti podjetja še posebej previdna, kako ravnajo s snovmi, ki so naravi škodljive. Podjetja se morajo opredeliti in izbrati priložnosti za nenehno izboljševanje izdelkov in storitev, da se izpolnijo zahteve, ter obravnavati prihodnje potrebe in pričakovanja in s tem primernost, ustreznost ter uspešnost celostnega sistema vodenja kakovosti. Treba je tudi varovati okolje in preprečevati onesnaževanje, izpolnjevati obveznosti glede skladnosti in nenehno izboljševati učinek ravnanja z okoljem. V zadnjih letih so okoljske teme zelo priljubljene. Močno vplivajo na ekonomsko vrednotenje in varovanje okolja. Za veliko posameznikov in družbenih skupin je postalo varstvo okolja pomemben cilj. Zaradi vedno večjega okoljskega onesnaževanja se morajo v podjetju vzpostaviti sistemi okoljskega računovodstva, s katerimi podjetje lažje posluje, ima nižje okoljske stroške in je bolj konkurenčno na trgu. Na trgu je veliko podjetij, ki so med seboj zelo konkurenčna, in v današnjem času je lahko glavni kriterij, katero podjetje bo bolj uspešno, ravno to, kako skrbi za okolje. V diplomskem delu bomo spoznali Zakon o varstvu okolja in standard ISO 14001, ki je zraven sheme EMAS najpogostejši in najbolj poznan kazalnik za upravljanje okoljskih standardov. Z njim organizacije dokazujejo svojo ozaveščenost in odgovornost do okolja. Odgovorno ravnanje z okoljem postaja danes vse pomembnejši nabavni kriterij. Kupci bolj kot kadarkoli prej dajejo prednost izdelkom in storitvam iz okolju prijaznih virov. Da bi organizacija ostala konkurenčna, mora imeti učinkovit sistem ravnanja z okoljem.We are at a time, when our environment and nature are heavily endangered due to the influence of human kind, which is why companies need to be especially careful when dealing with substances harmful to the environment. Companies need to define themselves and create opportunities to constantly improve their products and services, to meet demands and handle future needs and expectations, and with it the suitability, relevance and success of the integrated quality management system. It is also necessary to protect the environment and prevent pollution, meet the compliance obligations and continually better the effects on the environment. In recent years the environmental topics have become increasingly popular. They greatly influence the economic valuation and protection of the environment. Protecting the environment has become an important goal for many individuals and social groups alike. Due to the ever increasing pollution of the environment the companies need to set up environmental accounting systems, which enable companies to work better, have lower environmental costs and be more competitive on the market. The market is filled with companies offering the same products/services and nowadays one of the main criteria for success, can be the way they take care of the environment. In this diploma thesis we will become familiar with the Environmental protection law and the ISO 14001 standard, which next to the EMAS scheme, is the most common and most known indicator of the environmental management standard. With it organizations prove their awareness and responsibility towards the environment. Responsible environment handling is becoming an increasingly important purchase criteria. Consumers, more than ever before, favor products and services provided through environmentally friendly sources. For an organization to remain competitive, it needs to have an efficient system for managing the environment