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Costing systems design for sustainability

Author

Listed:
  • Mihaela TURTUREA

    (The Bucharest University of Economic Studies)

  • Radu Dan TURCU

    (The Bucharest University of Economic Studies)

Abstract

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.

Suggested Citation

  • Mihaela TURTUREA & Radu Dan TURCU, 2013. "Costing systems design for sustainability," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(10(587)), pages 127-144, October.
    • Handle: RePEc:agr:journl:v:xx:y:2013:i:10(587):p:127-144
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    Citations

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    Cited by:

    1. Mihaela Turturea, 2015. "Social and Environmental Reporting as a Part of the Integrated Reporting," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 63(6), pages 2161-2170.

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