CALCULATION of GREEN ACCOUNTING and ENVIROMENTAL COSTS

Abstract

Today, businesses are considered to be the focal points of growth and economic development, while at the same time causing global and regional pollution. The most striking example of this is expressed by the scientists who will have a worrying result if the ozone layer, which prevents the harmful effects of the sun's rays, is not taken care of. These are the unfiltered exhaust gases in the most important causal industrial enterprises of this review in the ozone layer. The concept of "Environmental Accounting" has emerged as a result of the inclusion of environmental concerns into the accounting process, as well as the need to be sensitive to the environment following the environmental problems they cause. Environmental accounting (green accounting) aims to present the environmental costs in the financial statements of the enterprises by determining the wear and tear that occur in natural resources after consumption and production activities.

In this study, accounting and environmental relations, environmental accounting and objectives, environmental costs, environmental accounting reporting and auditing issues were examined and then ABC A.Ş. applications have been made to determine the environmental costs over the example of marble operation