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

Sorinel Capusneanu

Theoretical and Applied Economics, 2008, vol. 1(518), issue 1(518), 57-62

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. (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (2)

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