In today's modern environment, standard cost accounting needs to be tailored to the more complex conditions that arise from global processes. In addition to the classical cost accounting (financial statements) on the basis of which an enterprise assesses its market position, it is necessary to keep a record of the cost of the environment. There are many factors that degrade the environment and each company should be eco-aware, and all investment and environmental protection costs should be specifically recorded in order to have an insight into whether their business is taking place in the direction of sustainable development. Therefore, based on this financial background, the company can monitor and analyze all the costs but also the benefits of investing in environmental protection. Such a way of doing business can be seen through the example of Hotel Split, which also has a "green hotel" label that stems from hotel accountability to the environment.