목차
I. 서론
II. 회계책임과 환경회계
2.1. 환경회계와 사회정의
2.2. 환경회계와 회계책임
2.3. 환경원가관리회계
Ⅲ. 환경원가계산에 대한 국제적 동향
Ⅳ. 한국의 환경원가계산 실태
Ⅴ. 환경원가계산의 전략적 활용
Ⅵ. 결론
참고문헌
II. 회계책임과 환경회계
2.1. 환경회계와 사회정의
2.2. 환경회계와 회계책임
2.3. 환경원가관리회계
Ⅲ. 환경원가계산에 대한 국제적 동향
Ⅳ. 한국의 환경원가계산 실태
Ⅴ. 환경원가계산의 전략적 활용
Ⅵ. 결론
참고문헌
본문내용
and Policy Analysis, United Nations.
Bebbington(2000), "Sustainable Development: A Review of The International Development, Business and Accounting Literature," Working Paper No. 00-17, Aberdeen Papers in Accountancy, Finance & Management.
_________ and Rob Gray(2000), Accounts of Sustainable Development: The Construction of Meaning Within Environmental Reporting, Working Paper 00-18, Aberdeen Papers in Accountancy, Finance & Management.
CICA(1993), Environmental Costs and Liabilities: Accounting and Financial Reporting Issues, Ch.3, The Canadian Institute of Chartered Accountants.
Cousins, Jim and Prem Sikka(1993), "Accounting for Change: Facilitating Power and Acccountability," Critical Perspectives on Accounting, 4, pp. 53-72.
Devaun Kite(1995), "Capital Budgeting: Integrating Environmental Impact," Cost Management, Summer, pp. 11-14.
Emblansvag, Jan(2001), "Activity-Based Life-Cycle Costing," Managerial Auditing Journal, pp. 17-27.
Federation des Experts Comptables Europeans(1999), Review of International Accounting Standards for Environmental Issues, FEE.
______(2000), Towards A Generally Accepted Framework for Environmental Reporting, Environmental Working Party of European Federation of Accountants.
Fiksel, Joseph(1996), "Achieving Eco-Efficiency Through Design for Environment," Total Quality Environment Management, pp. 47-54.
GRI(2000), Sustainability Reporting Guidelines, Global Reporting Initiative.
Hammer, Burt and Christopher H. Stinson(1995), "Managerial Accounting and Environmental Compliance Costs," Cost Management, Summer, pp. 4-10.
Killackey, Brendan(2000), Adopting Triple Bottom Line Reporting at BC Hydro, BC Hydro Corporate Environment. http://www.ceaa-acve.ca/pdf/present7.pdf.
Maclean, Richard and Romi Gottfrid(2000), "Corporate Environmental Reports: Stuck Management Processes Hold Back Real Progress," Corporate Environmental Strategy, pp. 244-255.
MaIntyre, Kirstie, Hugh Smith, A. Henham and J. Pretlove(1998), "Environmental Performance Indicators for Integrated Supply Chains: the Case of Xerox Ltd," Supply Chain Management, Vol. 3, no. 3, pp. 149-156.
Prammer, Heinz Karl(2000), "Improvement of Environmental Performance Through Environmental Management Systems," Quality of Life: Sustainability Environmental Change, p. 1-11.
Repetto, Robert, et al.(1989), Wasting Assets: National Resources in The National Income Accounts, World Resources Institute, Washington, D. C..
Repetto, Robert and Duncan Austin(2000), Pure Profit: The Financial Implications of Environmental Performance, World Resources Institute, Washington, D. C..
Susan B. Hughes and David M. Willis(1995), "How Quality Control Concepts Can Reduce Environmental Expenditures," Cost Management, Summer, pp. 15-19.
Study Group for Developing a System(2000), Developing An Environmental Accounting System (Year 2000 Report), Environment Agency, Japan.
Williams, J. G.(1999), "Green and Social Issues and The Management Accountant," Management Accounting, February, pp. 64-65.
Bebbington(2000), "Sustainable Development: A Review of The International Development, Business and Accounting Literature," Working Paper No. 00-17, Aberdeen Papers in Accountancy, Finance & Management.
_________ and Rob Gray(2000), Accounts of Sustainable Development: The Construction of Meaning Within Environmental Reporting, Working Paper 00-18, Aberdeen Papers in Accountancy, Finance & Management.
CICA(1993), Environmental Costs and Liabilities: Accounting and Financial Reporting Issues, Ch.3, The Canadian Institute of Chartered Accountants.
Cousins, Jim and Prem Sikka(1993), "Accounting for Change: Facilitating Power and Acccountability," Critical Perspectives on Accounting, 4, pp. 53-72.
Devaun Kite(1995), "Capital Budgeting: Integrating Environmental Impact," Cost Management, Summer, pp. 11-14.
Emblansvag, Jan(2001), "Activity-Based Life-Cycle Costing," Managerial Auditing Journal, pp. 17-27.
Federation des Experts Comptables Europeans(1999), Review of International Accounting Standards for Environmental Issues, FEE.
______(2000), Towards A Generally Accepted Framework for Environmental Reporting, Environmental Working Party of European Federation of Accountants.
Fiksel, Joseph(1996), "Achieving Eco-Efficiency Through Design for Environment," Total Quality Environment Management, pp. 47-54.
GRI(2000), Sustainability Reporting Guidelines, Global Reporting Initiative.
Hammer, Burt and Christopher H. Stinson(1995), "Managerial Accounting and Environmental Compliance Costs," Cost Management, Summer, pp. 4-10.
Killackey, Brendan(2000), Adopting Triple Bottom Line Reporting at BC Hydro, BC Hydro Corporate Environment. http://www.ceaa-acve.ca/pdf/present7.pdf.
Maclean, Richard and Romi Gottfrid(2000), "Corporate Environmental Reports: Stuck Management Processes Hold Back Real Progress," Corporate Environmental Strategy, pp. 244-255.
MaIntyre, Kirstie, Hugh Smith, A. Henham and J. Pretlove(1998), "Environmental Performance Indicators for Integrated Supply Chains: the Case of Xerox Ltd," Supply Chain Management, Vol. 3, no. 3, pp. 149-156.
Prammer, Heinz Karl(2000), "Improvement of Environmental Performance Through Environmental Management Systems," Quality of Life: Sustainability Environmental Change, p. 1-11.
Repetto, Robert, et al.(1989), Wasting Assets: National Resources in The National Income Accounts, World Resources Institute, Washington, D. C..
Repetto, Robert and Duncan Austin(2000), Pure Profit: The Financial Implications of Environmental Performance, World Resources Institute, Washington, D. C..
Susan B. Hughes and David M. Willis(1995), "How Quality Control Concepts Can Reduce Environmental Expenditures," Cost Management, Summer, pp. 15-19.
Study Group for Developing a System(2000), Developing An Environmental Accounting System (Year 2000 Report), Environment Agency, Japan.
Williams, J. G.(1999), "Green and Social Issues and The Management Accountant," Management Accounting, February, pp. 64-65.
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