Metodyka badania kosztów i efektów systemu zarządzania środowiskowego

The popularity of ISO 9000 - Quality management resulted in enterprises taking more interest in ISO 14000 (environmental management system). Environmental management system implementation and the maintaining thereof in accordance with the guidelines of ISO 14001 is a costly and labour-intensive activity. The resulting benefits are not to be expected instantly. Sometimes one has to wait for several years. Therefore, only the companies which plan to stay on the market for many years decide to implement the system. The main advantages of the system include environmental management improvement, increase of ecological awareness of the employees and reduction in the costs of operation due to more efficient management of materials, raw materials and energy. The main tool for evaluation of investment's effectiveness is a costs and benefits analysis including the direct and indirect costs and ecological, economic and social benefits. The author suggests the costs and benefits analysis basing on environmental mana- j gement system of Polish enterprises meeting the requirements of ISO 14001