VẬN DỤNG KẾ TOÁN QUẢN TRỊ CHI PHÍ MÔI TRƯỜNG TẠI CÁC DOANH NGHIỆP SẢN XUẤT GẠCH MEN TRÊN ĐỊA BÀN TỈNH THANH HOÁ

Abstract

Environmental cost accounting is a tool that improves the economic and environmental performance of an organization by providing more accurate values of environmental costs to managers. Ceramic tile manufacturing enterprises in Thanh Hoa province play a huge role in the economic development. Currently, yeast production technology used raw materials such as sand, cement, coal, stone, etc., causing negative impacts on the environment such as: wastewater from factories during the production process exhaust, greenhouse gas. Therefore, the issue of environmental protection in ceramic tile production becomes more urgent for sustainable economic development. Application of environmental cost management accounting will improve efficiency in environmental cost management and financial efficiency in ceramic tile manufacturing enterprises in Thanh Hoa province.
Keywords: Environmental cost management accounting; ceramic tile manufacturing enterprises, Thanh Hoa province.