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.
Download the full article: 
Contents
- The Balkan balneotherapy product – an approach
from the destination marketing perspective
Aurelia-Felicia STĂNCIOIU
Andreea BOTOȘ
Ion PÂRGARU
- A new vision on competitiveness
within the post-crisis economy.
Causes, evolutions and possible innovative solutions
to fight against the undesirable effects
of the economic crisis
Laura Mariana CISMAŞ
Ruxandra Ioana PITORAC
- Estimating the size of Romanian shadow economy
using Gutmann’s simple currency ratio approach
Adriana Ana Maria DAVIDESCU (ALEXANDRU)
- Motivation of the public employee in Romania
in the context of the economic crisis
Amalia CRISTESCU
Larisa STANILĂ
Mădălina Ecaterina ANDREICA
- Modeling the relationship between GDP
and unemployment for Okun’s law specific to Pakistan
during 1976-2010
Muhammad Aamir KHAN
Abdul SABOOR
Sarfraz Ahmad MIAN
Aftab ANWAR
- Education for sustainability – a prerequisite
for post-crisis economic competitiveness
with possible inference for Romania
Camelia Iuliana LUNGU
- Forecasting of the economic crisis
using business cycles patterns
Cristina VIŞAN
Dorel AILENEI
- The role of the human capital and investment
in human capital within the sustainable
socio-economic development.
How labour force migration affects competitiveness?
Liana SON
Graţiela Georgiana NOJA
- Costing systems design for sustainability
Mihaela TURTUREA
Radu Dan TURCU
