CAPITOLUL 12

DECIZIILE FINANCIARE PRIVIND

0(',8/1&21-85

725

CUPRINS
12.1.Procesul de consum pentru formarea
elementului mediul natural
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privind mediul natural

12.3. Decizia financiaU SULYLQGPHGLXOQDWXUDO

CONCEPTE
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$FWLYLW

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12.1. PROCESUL DE CONSUM PENTRU FORMAREA

ELEMENTULUI MEDIUL NATURAL
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ul natural
VH DIO  vQ LQWHULRUXO XQLW LL HFRQRmice (teren) sau este atras n procesele din ntreprindere ca VXUV GH
SRWHQ LDO QDWXUDO V H L L FD reFLSLHQW SHQWUX GHHXULOH L SLHUGHrile entropice ale proceselor de
SURGXF LH L GH FRQVXP FDUH DX ORF SHUPDQHQW vQ FDGUXO ILUPHL

(vezi Cadrul 12.1).

Cadrul 12.1.
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mediului n
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firmei

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consum.

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e, s, i
e -------------> i
i

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din ntreprindere se

Serviciul adus
de mediu n
procesele
economice

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(s, e, i) este adus n ntreprindere cu ajutorul energiei (e),

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produs, tehnologice etc. (i).

B. Comportamentul general
$IODW

Un
comportament
similar cu
structura firmei

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proces de consum (t2).

-un

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Necesitatea
unor procese de
consum pentru
refacere

ectele degradante

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Cadrul 12.2.
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prevenire a
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mediului

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tehnologii ce folosesc aceste componente ale mediului.

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Calitatea
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geologi, de soluri, seismologilor etc.

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ecologice

impuse n zona de activitate sau, n general, pentru a evita

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D. $FWLYLW

2.

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fi:
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sarcina
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conceptului de
dezvoltare
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amplifica procesul de consum din firme pentru a le pUHJ

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mediului

pot consulta Legea bugetului de stat, Legea impozitului pe profit

HWF SUHFXP L OHJLOH FX FDUDFWHU HFRORJLF Legea mediului nr.
137/1995).

Cadrul 12.2.
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ncipiul

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utilizarea
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B. Cheltuielile financiare yc
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p, sub forma cheltuielilor financiare ale

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financiare

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terenurilor.
C. Veniturile financiare yv
Sursele la care serviciul financiar poate face apel pentru

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Surse din
interiorul
ntreprinderii

sunt:
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rofit pentru

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din afara
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ntreprinderii (yvp OHJLVOD LDILQDQFLDU

din afara firmei (yvn):

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1. Fondul de creditare;

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major;

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-au folosit complet

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efectelor
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Structura unei asemenea decizii cuprinde:



VENITURI (yv)

3UHOHY UL

GLQ

CHELTUIELI (yc)

Fondul

de

,QYHVWL LLSHQWUXSURWHF LDL

dezvoltare

refacerea mediului

cercetare

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UHIDFHUHD

mediului
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9 UV PLQWH

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5. Credite

ecologice

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etc.

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ntreprinderii?

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ntreprindere?

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naturii?

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transformare din

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sunt?

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