IMPLEMENTATION OF PROCEDURES FOR DELIMITING
       ENVIRONMENTAL COSTS FOR EFFCIENT MANAGEMENT
     FOLLOWING THE EXAMPLE OF THE ELECTRICAL LIGHTING
                   EQUIPMENT INDUSTRY


                      Mihaela (Ștefan) HINT1 ORCID: 0000-0001-8472-0803


Abstract: In the current stage of development and improvement of technologies used in the field
of electrical lighting equipment, but especially in the production of LED lighting systems, the
innovative technology used in the production process has a very important place, because, for
now, it represents a very efficient method, being able to achieve high quality products and various
sizes and models. The legislative and environmental particularities and also the technological
particularities specific to this field of activity, subject to special regulations different from the
other industries are presented. The case study focused on presenting the importance of calculating
costs in the electrical lighting equipment industry through certain activities involving
environmental costs caused by the placing on the market of electrical and electronic equipment
(EEE). In this sense, we aimed to analyze environmental management accounting (EMA) from a
theoretical perspective, systematization of EMA, its evolution and its implementation factors, but
also the analysis of mathematical methods, with which we will develop an empirical study,
allowing us to quantify the impact of environmental costs caused by the placing on the market of
electrical and electronic lighting equipment. Unlike previous empirical studies that examine only
mature market economies, our study examines the effect of environmental performance, measured
by analyzing the environmental costs of putting on market the electrical and electronic lighting
equipment, which helps us make the decision to implement advanced technologies in order to
properly size production, on the financial performance of the transition economy. This study
focuses on determining the main products in the field of Airfield lighting, over a management
period, which influences the variation of environmental costs. Empirical studies show various
results on the relationship between environmental management and company performance.

Keywords:. electrical lighting equipment industry; managerial accounting; model matematic;
costuri de average

JEL Classification: M40, M31, G21




1
 Doctoral School, Faculty of Sciences, 1 Decembrie 1918 University, Alba Iulia, Romania, mihaela.hint@uab.ro
DOI: 10.29302/oeconomica.2021.23.2.5
Pp. 45-54