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Theoretical and Applied Economics
No. 8 / 2007 (513)

The Environmental Accounting: an Instrument for Promoting the Environmental Management

Cleopatra Sendroiu
Aureliana Geta Roman
Academia de Studii Economice, Bucuresti

Abstract. Companies and managers usually believe that environmental costs are not significant to the operation of their businesses. However, often it does not occur to them that some production costs have an environmental component. By identifying and controlling environmental costs, environmental accounting systems can help environmental managers to justify these cleaner production projects, and to identify new ways of saving money and improving environmental performance at the same time.

Keywords: ecological efficiency; environmental accounting; environmental costs; performance.

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