Özet:

Along with economic development and growth, technological developments, rapid industrialization, and population growth, environmental problems such as water, air, and soil pollution create issues . They even cause severe concerns about the world's sustainability. While enterprises are carrying out their activities, they consume nature and natural resources and take measures due to the damage they cause to the environment, but these measures bring an additional cost to the enterprises. The tourism sector, which allows reviving the economies of developed and developing countries, has both positive and negative effects on the environment. Environmental costs are significant in accommodation enterprises, which are an important component of the tourism sector, and the effectiveness of these environmental costs in the decision-making process is increasing. Environmental expenditures, which are often the subject of costs, are made in these enterprises. Reporting environmental costs in accommodation enterprises provides convenience in making managerial decisions and effectively managing environmental costs. This study aims to report the environmental costs incurred by the accommodation enterprises to prevent environmental pollution and protect the environment. As a result of the study, the environmental costs of the enterprise, whose environmental costs reached 531,600 TL, were reported in the detailed balance sheet and income statement.

Anahtar Kelimeler: