TY  - JOUR
T1  - Reserves for Waste Dumping in Manufacturing Company
AU - Culkova, Katarina AU - Manova, Eva AU - Csikosova, Adriana 
JO  - International Business Management
VL  - 10
IS  - 5
SP  - 659
EP  - 666
PY  - 2016
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2016.659.666
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2016.659.666
KW  - Waste dumping
KW  -liabilities from environmental activity
KW  -creation of reserves
KW  -waste recycling
KW  -manufacturing company
AB  - One of the ways how to make successful business is use its available resources efficiently. One of the ways is creation of reserves from activities of the company. The present study analyzes environmental commitments of the company’s activities and creation of reserves for waste dumping in manufacturing company. Contribution provides detailed analysis of the hazardous waste dumping. There was made calculations of liabilities and reserves creation for the dump according to Slovak accounting standards versus US GAAP in accordance with IFRS international standards. The calculations have been made for 4 years and at the end results had been compared. The results served for suggestion to place storage of hazardous waste to dumping and to try to recycle hazardous waste. By this way volume of reserve and liabilities can be decreased and influence profit of the company.
ER  -