The tourism sector, which enables the revitalization of developing and developing countries' economies, brings together many environmental impacts. For this reason, the companies in the tourism sector must bear some costs in order to keep up with the developing competition conditions. What are the environmental costs associated with the development of accommodation establishments, the classification of these costs as internal and external costs has been the beginning of the research. After examining the environmental costs in the accommodation establishments and how they were accounted for, it was determined as the aim of the study to contribute to the literature by analyzing the actual data of an accommodation business. The accommodation business, which is the subject of the study, is a green-star accommodation establishment operating within the borders of Antalya. As a result of the study, how the accomodation enterprises classify the environmental costs and the examples related to the environmental costs as a result of this classification were taken from the accounting records and the study was finalized.
Accommodation Management, Environmental Costs, Internal Environmental Costs, External Environmental Costs.