Costing systems design for sustainability
The aim of this article is to present an overall image of the way Accounting responds to nowadays user’s needs in relation to the quantification of the impact companies have towards the environment. Regarding this, there have been analyzed concepts like sustainable development, environmental account...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
General Association of Economists from Romania
2013-10-01
|
| Series: | Theoretical and Applied Economics |
| Subjects: | |
| Online Access: |
http://store.ectap.ro/articole/918.pdf
|
| Summary: | The aim of this article is to present an overall image of the way Accounting
responds to nowadays user’s needs in relation to the quantification of the impact
companies have towards the environment. Regarding this, there have been analyzed
concepts like sustainable development, environmental accounting, environmental costs
and there have been presented the main progress towards environmental cost
identification and measurement from the perspective of Activity Based Costing system. To
provide an overall image of this concepts, there have been used as research methodology
methods the documentation from literature review, analysis, synthesis and comparison. |
|---|---|
| ISSN: | 1841-8678 1844-0029 |