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Springer Nature
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Seit Mitte der 70er Jahre lt sich in der Unternehmenspraxis eine zunehmende Auseinandersetzung mit Fragen der betrieblichen Umweltkostenrechnung beobachten. Die Berechnungen beschrnkten sich bis in die 80er Jahre hinein auf die Ermittlung der Kosten von nachsorgenden Umweltschutzmanahmen und wurden meist als Sonderrechnungen durchgefhrt. Die laufende Kostenrechnung blieb dabei von Umweltfragen unberhrt. Seit einigen Jahren werden jedoch umfassendere Konzepte einer Umweltkostenrechnung entwickelt, die deren Integration in das Managementsystem und die Kostenrechnung der Unternehmen zum Ziel haben. Hier werden, ausgehend vom Stand der Diskussion, mgliche Konsequenzen fr die Weiterentwicklung bzw. die zuknftigen Anforderungen an eine Umweltkostenrechnung vorgestellt.

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