The main research objective is to develop a conceptual accounting model to reflect the environmental impact generated by the economic activity of Romania’s entities. In order to identify the current stage of the use of environmental accounting by the Romanian economic entities, the questionnaire used was based on a random sample of 377 entities whose economic activity has a significant impact on the environment. The results suggest the need to develop a model for integrating environmental impact into accounting. The model is based on the description of the technological process and determination of the environmental impact on each activity, stage, or procedure of the technological process, which enterprise will integrate its monetary value in the cost of production and will reflect it in the management accounting system, using specific environmental accounting instruments. The model involves five stages, and by combining internal and external information provided by environmental management accounting is a relevant source for substantiating decisions to promote environmental responsibility in Romanian companies.

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In the current context of economic practice, a qualitative diversification of information is required, which draws attention to systems of calculating the performances of the economic entity. This process of continued development in the economy has produced profound mutations from the perspective of the place and role of scientific research, the word "performance" dominating the whole economy. The selection of methods and techniques with practical applicability in the furniture industry depends on the organizational character and the way the activity of the analysed entity is performed. The GP (Georges Perrin) method involves knowledge of the categories of expenditures related to the production process and involves the passing of clearly defined stages and based on the list of stages of the manufacturing process, it is determined which of the costs involved are attributable to their allocation keys and are not attributable. By applying the GP (Georges Perrin) method and going through the steps in a concrete case of an economic entity in the furniture industry, the present scientific approach seeks to highlight the advantages and disadvantages of applying the GP (Georges Perrin) method, and to study the viability of its implementation at the level of the economic entities in furniture industry.