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Discussions about a sustainable development provoked the initiative to focus to methods based on evaluation of environmental, social and economical production impacts. The interest in taking into consideration also the social point of view appears recently more and more often in connection with the environmental evaluation of any product life cycle. This way a motion to formation of the SLCA (Social Life Cycle Assessment) has been made. This paper describes the results of a research in some selected companies in t...

Chemical companies can be considered as ones of the most important companies affecting changes in climatic conditions and other environmental elements, and they also show strong impacts on the society in the social context. The growing interest of the important stakeholders in the problems of social impacts of the produced items, have brought a lot of important questions concerning the rate of influence of the produced items on the environment and society. Social impacts assessment methods of chemical companies on...

A product costing, if properly formed, belongs to the important cost management tools as its outputs play important role within management control and decision making processes. Changes in the market, that are a daily reality for today businesses, cause the changes in procedures and tools that management uses to manage its business operations. Also, as published many times, the management accounting systems together with procedures of the product costing doesn't remain unaffected. But what are the changes within m...