The studies conducted so far in Poland indicate not only the low environmental awareness of SMEs, but also incorrect reporting of their impact on the natural environment. What is more, in entities from this group, the environmental costs arising in the course of their business activity are undervalued. Due to the fact that SMEs constitute the majority of the companies operating on the market, however, their negative impact on the natural environment is significant. For this reason, these units should have access to complete information (both in terms of quantity and value) regarding their impact on the natural environment and the results of the protective measures taken in this regard. Taking this into account, the aim of the article is to present the possibility of using cost accounting to provide information on the environmental costs arising in a small manufacturing enterprise. The literature review and the overview of the legal regulations as well as the case study carried out contribute to the extension of knowledge on the role of cost accounting as a tool allowing provision of reliable information on environment exploitation and regarding the assessment of the company’s impact on the quality of the environment and the compliance with the principles of environmental protection.
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