Factors affecting the application of environmental cost accounting in manufacturing enterprises

Abstract

     The application of Environmental Cost Accounting in production activities of enterprises can help managers capture accurate information about cost items that must be spent to offset negative impacts of economic activities on the environment as well as the costs of measures to control negative impacts on the environment. The paper studies the factors affecting the applicability of environmental cost accounting in manufacturing enterprises. From there, making some recommendations and proposals to improve the efficiency and applicability of environmental cost accounting in manufacturing enterprises in the current context.