Cost accounting based on the flow of materials as the information base of sustainable development management

Abstract

The growing importance of corporate social responsibility, environmental and social issues in today's business world, has initiated the need to clearly inform interested stakeholders about the listed topics. The fact that financial reporting in the past failed to fully respond to these challenges, stresses the importance of the special form of the report which should include not only the financial, but also a certain amount of non-financial information. It is the aim of this paper to highlight die specific role and importance of risk management, reporting on sustainable environmental management accounting, as well as a separate cost accounting system - based on the calculation of the flow of materials. In fact, it is costing that provides an important information base for strategic and operational management, as well as reporting on the impact of business (processes, products and services) activities in the immediate surroundings (social and environmental) and their associated environmental costs. Such information is important because the management is informed about certain risks, hidden costs of operation, and the potential of improving die, efficiency of operations, while the interested public is acquainted with the challenges facing the company, the potential for value creation, as well as the degree of sustainability of the current business model.

Sve veći značaj korporativne društvene odgovornosti, ekoloških i socijalnih pitanja u savremenom poslovnom svetu inicira potrebu da o navedenim temama preduzeća detaljno informišu zainteresovane stejkholdere. Okolnost da finansijsko izveštavanje u proteklom periodu nije uspelo u potpunosti da odgovori na navedene izazove, naglašava značaj posebne forme izveštaja u kome je neophodno obuhvatiti ne samo finansijske, nego i brojne nefinansijske informacije. Upravo je cilj ovog napisa da osvetli specifičnosti i značaj upravljanja rizicima, izveštavanja o održivom razvoju ekološkog upravljačkog računovodstva, kao i posebnog sistema obračuna troškova - obračuna zasnovanog na tokovima materijala. Naime, u pitanju je obračun troškova koji pruža važnu informacionu podlogu za taktičko i operativno upravljanje, kao i izveštavanje o uticaju poslovanja (procesa, proizvoda i usluga) preduzeća na neposredno okruženje (društvo i životnu sredinu) i sa njima povezanim ekološkim troškovima. Takve informacije su važne zbog toga što menadžment informišu o određenim rizicima, skrivenim troškovima poslovanja, zatim o potencijalu unapređenja efikasnosti poslovanja, dok istovremeno zainteresovanu javnost upoznaju sa izazovima sa kojima se preduzeće suočava, potencijalom kreiranja vrednosti, kao i stepenom održivosti postojećeg poslovnog modela.