Theoretical and Applied Economics
No. 1 / 2008 (518)
Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania
Universitatea ARTIFEX, Bucuresti
Abstract. This article refers to implementation opportunities of green accounting for the Activity- Based Costing method. It shows why we choose Activity-Based Costing method and what must be done in this way. Green accounting observes the specific principles of the Activity-Based Costing method. It also represents the advantages and disadvantages of the green accounting into an enterprise in case of Activity-Based Costing implementation. The paper describes the stages we must follow in case of implementation of green accounting alongside Activity-Based Costing method into an enterprise.
Keywords: Green accounting; Activity-Based Costing; implementation steps; environmental cost drivers; environmental activities.
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Contents
- Interest Rate Risk Management using Duration Gap Methodology
Dan Armeanu
Florentina-Olivia Balu
Carmen Obreja
- The Organic Products in the Green Marketing Laboratory
Victor Danciu
- Considerations on the Role of Foreign Banks in the Improvement of Romanian Bank System’s Performance
Daniel Badulescu
- Contributions to the Definition of the Managerial Profiles
Dan Constantinescu
- The Regime of Contracts under Execution within the Insolvency Procedure
Cornelia Lefter
Ana Maria Lupulescu
- Major Trends in the Development of the Marketing Information System
Gheorghe Orzan
Iuliana Cetina
Nora Mihail
