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.
Contents
The Balkan balneotherapy product – an approach from the destination marketing perspective
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
Estimating the size of Romanian shadow economy using Gutmann’s simple currency ratio approach
Motivation of the public employee in Romania in the context of the economic crisis
Urban revitalisation in the creative economy and the development of the creative society
Modeling the relationship between GDP and unemployment for Okun’s law specific to Pakistan during 1976-2010
Education for sustainability – a prerequisite for post-crisis economic competitiveness with possible inference for Romania
Forecasting of the economic crisis using business cycles patterns
The role of the human capital and investment in human capital within the sustainable socio-economic development. How labour force migration affects competitiveness?
Costing systems design for sustainability