不同地理作用区划的环境成本比较及其在环境管理中的意义

IF 1.4 Q4 ENGINEERING, INDUSTRIAL
K. Teplická, S. Hurná
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引用次数: 0

摘要

本次科研决策的相关性与工业4.0的要求有关。注重环境的可持续性。本文总结了斯洛伐克、意大利、巴西、墨西哥、中国等国家对环境成本比较问题的科学讨论。本文的主要目的是比较不同地域工作的母公司各部门的成本。研究对象是母公司恩布拉科。研究方法侧重于运用经济分析方法,以成本函数、链指数和成本结构为指标。研究结果显示,各部门的环境成本在190万欧元至310万欧元之间。各个国家的环境成本总额在意大利和斯洛伐克是最低的。最低的环境成本是所有部门的空气成本类别,价值较低的第二类成本是其他环境成本,而巴西和墨西哥在会计中没有记录这一类成本。使环境成本最小化的关键类别是斯洛伐克和中国的水成本以及意大利、巴西和墨西哥的其他废物成本。危险废物类别占(0.9% -32%)。根据这些结果,母公司可以决定在战略业务方面定位其部门的可能性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Comparison of Environmental Costs in Divisions with Different Geographical Action and their Significance in Environmental Management
Abstract The relevance of the decision of this scientific research is related to the requirements of Industry 4.0. orientated to environmental sustainability. This article summarizes the scientific discussion on the issue of the comparison of environmental costs in various divisions such as Slovakia, Italy, Brazil, Mexico, China. The main goal of this article is to compare costs in divisions of the parent company with different geographical working. The object of the research was the parent company EMBRACO. Methods of research were focused on using economic analysis with indicators of the cost function, chain index, and cost structure. The results of the research show environmental costs of the divisions are at the level of €1.9-€3.1 million. The total state of the environmental costs by individual country represents the lowest value in Italy and Slovakia. The lowest environmental costs are for the category of air costs for all divisions and the second category of costs with low values are other environmental costs, while Brazil and Mexico do not record this category of costs in the accounting. The key category for minimizing environmental costs is water costs for Slovakia and China and other waste costs for Italy, Brazil, and Mexico. The hazardous waste category represents (0.9-32%). Based on these results, the parent company can decide on the possibilities of positioning its divisions in terms of strategic business.
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来源期刊
CiteScore
4.30
自引率
13.30%
发文量
48
审稿时长
10 weeks
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