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حسابداری مدیریتی
4.4.5 Energy performance indicators (EnPIs) Managerial accounting, for example, EnPIs and energy-oriented balanced scorecard (BSC) 14 4.4.6 Energy objectives, energy targets, and energy manage- ment action plans Investment appraisal: Identify- ing profitable investments with methods such as total cost of
Before applying this tool of benchmarking in strategic planning and managerial accounting, it has to be thoroughly defined, which indicators shall be looked at, which conclusions shall be drawn, and how indicators
Management system and organization organizational assignment of tasks, competencies, and responsibilities objectives and targets monitored by energy-oriented managerial accounting ...
How to systemize EnPIs considering the existing framework of managerial accounting KPIs?
• Linking energy managerial accounting to financial accounting, for example, energy costs in the profit-and-loss account Customers:
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