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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Main Authors: Mihaela TURTUREA, Radu Dan TURCU
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
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spelling 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
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