期刊名称：Petroleum-Gas University of Ploiesti Bulletin : Economic Sciences Series
印刷版ISSN：2284-8576
电子版ISSN：2247-8582
出版年度：2020
期号：2
页码：69-78
语种：English
出版社：Petroleum-Gas University of Ploiesti
摘要：Environmental protection is a very important worldwide concern, the environmental management problems becoming a priority for companies.Because the managerial accounting does not provide enough and suitable information for environmental management, a new concept has emerged, the environmental management accounting concept.The paper proposes an OWL ontology for environmental costs assessment.In this purpose, the environmental management accounting concept is presented, its advantages are identified, the environmental costs assessment methods are analysed and the OWL ontology for environmental costs assessment is presented.
