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...
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General Association of Economists from Romania
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doaj-f01aa843c88744f9809d0e9b8a5841942020-11-24T21:27:01ZengGeneral Association of Economists from RomaniaTheoretical and Applied Economics1841-86781844-00292013-10-01XX1012714418418678Costing systems design for sustainabilityMihaela TURTUREA0Radu Dan TURCU1 The Bucharest University of Economic Studies The Bucharest University of Economic Studies 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. http://store.ectap.ro/articole/918.pdf sustainable developmentenvironmental accountingenvironmental costsmethods of assessing environmental costsActivity Based Costing |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Mihaela TURTUREA Radu Dan TURCU |
spellingShingle |
Mihaela TURTUREA Radu Dan TURCU Costing systems design for sustainability Theoretical and Applied Economics sustainable development environmental accounting environmental costs methods of assessing environmental costs Activity Based Costing |
author_facet |
Mihaela TURTUREA Radu Dan TURCU |
author_sort |
Mihaela TURTUREA |
title |
Costing systems design for sustainability |
title_short |
Costing systems design for sustainability |
title_full |
Costing systems design for sustainability |
title_fullStr |
Costing systems design for sustainability |
title_full_unstemmed |
Costing systems design for sustainability |
title_sort |
costing systems design for sustainability |
publisher |
General Association of Economists from Romania |
series |
Theoretical and Applied Economics |
issn |
1841-8678 1844-0029 |
publishDate |
2013-10-01 |
description |
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. |
topic |
sustainable development environmental accounting environmental costs methods of assessing environmental costs Activity Based Costing |
url |
http://store.ectap.ro/articole/918.pdf
|
work_keys_str_mv |
AT mihaelaturturea costingsystemsdesignforsustainability AT radudanturcu costingsystemsdesignforsustainability |
_version_ |
1725976884958724096 |