摘要：AbstractEnvironmental accounting is designed both for external and internal users. The environmental management activity of an economic entity gives rise to certain costs and might bring benefits or savings. Environmental management accounting deals wi th the registering and analysis of these elements. Environmental costs can be analyzed either from the point of view of environment protection or according to their connection with the flux of materials and energy. Environmental management accounting has as main objective obtaining useful information for decision making. This accounting provides the sustainable development of an economic entity's activity, the analysis of costs and benefits determined by the impact of the environment upon the activity, the development of practices and policies on pollution control, choosing the materials that ensure costs minimization, and looking for possible recycling alternatives.
