An important moment in the development of the technical-productive and social-economic informational system has been played by accountancy methods. With the national bookkeeping, the human has managed to consolidate categorically the economic decisional support, transferring the problem solving and decision making from the probabilistic area into the certitude one. Bookkeeping represents a registration tool for stock movements, flow nature and sense, having as objective the determination, during time, of the activity results, added value, benefit or loss, the gross domestic product, national income, book debt and duty economy or balance account.

accountancy; environment; expenses for environmental protection; pollutant activity

Presentation: oral