<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The relevance of the decision of this scientific research is related to the requirements of Industry 4.0. orientated to environmental sustainability. This article summarizes the scientific discussion on the issue of the comparison of environmental costs in various divisions such as Slovakia, Italy, Brazil, Mexico, China. The main goal of this article is to compare costs in divisions of the parent company with different geographical working. The object of the research was the parent company EMBRACO. Methods of research were focused on using economic analysis with indicators of the cost function, chain index, and cost structure. The results of the research show environmental costs of the divisions are at the level of €1.9-€3.1 million. The total state of the environmental costs by individual country represents the lowest value in Italy and Slovakia. The lowest environmental costs are for the category of air costs for all divisions and the second category of costs with low values are other environmental costs, while Brazil and Mexico do not record this category of costs in the accounting. The key category for minimizing environmental costs is water costs for Slovakia and China and other waste costs for Italy, Brazil, and Mexico. The hazardous waste category represents (0.9-32%). Based on these results, the parent company can decide on the possibilities of positioning its divisions in terms of strategic business.</p>
</abstract>

The relevance of the decision of this scientific research is related to the requirements of Industry 4.0. orientated to environmental sustainability. This article summarizes the scientific discussion on the issue of the comparison of environmental costs in various divisions such as Slovakia, Italy, Brazil, Mexico, China. The main goal of this article is to compare costs in divisions of the parent company with different geographical working. The object of the research was the parent company EMBRACO. Methods of research were focused on using economic analysis with indicators of the cost function, chain index, and cost structure. The results of the research show environmental costs of the divisions are at the level of €1.9-€3.1 million. The total state of the environmental costs by individual country represents the lowest value in Italy and Slovakia. The lowest environmental costs are for the category of air costs for all divisions and the second category of costs with low values are other environmental costs, while Brazil and Mexico do not record this category of costs in the accounting. The key category for minimizing environmental costs is water costs for Slovakia and China and other waste costs for Italy, Brazil, and Mexico. The hazardous waste category represents (0.9-32%). Based on these results, the parent company can decide on the possibilities of positioning its divisions in terms of strategic business.

Comparison of Environmental Costs in Divisions with Different Geographical Action and their Significance in Environmental Management

Management Systems in Production Engineering

This work is licensed under the Creative Commons Attribution 4.0 International License.

The relevance of the decision of this scientific research is related to the requirements of Industry 4.0. orientated to environmental sustainability. This...

Comparison of Environmental Costs in Divisions with Different Geographical Action and their Significance in Environmental Management

Publié en ligne: 01 août 2023

Pages: 248 - 253

Reçu: 01 mars 2023

Accepté: 01 juil. 2023

DOI: https://doi.org/10.2478/mspe-2023-0027

Mots clés
environmental costs, profit, efficiency, minimalization, sustainability

© 2023 Katarína Teplická et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Comparison of Environmental Costs in Divisions with Different Geographical Action and their Significance in Environmental Management

Publié en ligne: 01 août 2023

Pages: 248 - 253

Reçu: 01 mars 2023

Accepté: 01 juil. 2023

DOI: https://doi.org/10.2478/mspe-2023-0027

Mots clésenvironmental costs, profit, efficiency, minimalization, sustainability

© 2023 Katarína Teplická et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Mots clés
environmental costs, profit, efficiency, minimalization, sustainability