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Theoretical and Applied Economics
No. 10 / 2013 (587)

Costing systems design for sustainability

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.

Keywords: sustainable development; environmental accounting; environmental costs; methods of assessing environmental costs; Activity Based Costing.

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