Wpływ Kosztów Ochrony Środowiska Na Wybrane Kategorie Ekonomiczne Spółdzielni Mleczarskich

The aim of this paper was to analyze the level, structure and diversity of environmental costs incurred by the dairy cooperatives and their relationship to the total costs and total financial result. Environmental costs in the period showed an upward trend. It was found that dairy cooperatives incur the highest costs associated with the economy of sewage. The share of environmental costs was not high, but they have a significant impact on the financial results achieved by the test subjects. It should increase expenditure on education eco-friendly workers and farmers.