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Theoretical and Applied Economics
No. 1 / 2008 (518)

Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania

Sorinel Capusneanu
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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Instantia Crucis
Marin Dinu

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The Economicity. The Epistemic Landscape, Marin Dinu, 2016


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