Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania
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 repr...
| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
General Association of Economists from Romania
2008-01-01
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| Series: | Theoretical and Applied Economics |
| Subjects: | |
| Online Access: |
http://store.ectap.ro/articole/280.pdf
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| _version_ | 1828723099797815296 |
|---|---|
| author | Sorinel Capusneanu |
| author_facet | Sorinel Capusneanu |
| author_sort | Sorinel Capusneanu |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-12T12:45:01Z |
| format | Article |
| id | doaj.art-5ab3b22673ed48f984bc8af51dafb42b |
| institution | Directory Open Access Journal |
| issn | 1841-8678 1844-0029 |
| language | English |
| last_indexed | 2024-04-12T12:45:01Z |
| publishDate | 2008-01-01 |
| publisher | General Association of Economists from Romania |
| record_format | Article |
| series | Theoretical and Applied Economics |
| spelling | doaj.art-5ab3b22673ed48f984bc8af51dafb42b2022-12-22T03:32:39ZengGeneral Association of Economists from RomaniaTheoretical and Applied Economics1841-86781844-00292008-01-01XV118418678Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in RomaniaSorinel Capusneanu0 Universitatea ARTIFEX, Bucuresti 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. http://store.ectap.ro/articole/280.pdf Green accountingActivity-Based Costingimplementation stepsenvironmental cost driversenvironmental activities |
| spellingShingle | Sorinel Capusneanu Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania Theoretical and Applied Economics Green accounting Activity-Based Costing implementation steps environmental cost drivers environmental activities |
| title | Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania |
| title_full | Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania |
| title_fullStr | Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania |
| title_full_unstemmed | Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania |
| title_short | Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania |
| title_sort | implementation opportunities of green accounting for activity based costing abc in romania |
| topic | Green accounting Activity-Based Costing implementation steps environmental cost drivers environmental activities |
| url |
http://store.ectap.ro/articole/280.pdf
|
| work_keys_str_mv | AT sorinelcapusneanu implementationopportunitiesofgreenaccountingforactivitybasedcostingabcinromania |