Object-based costing as an important tool for the economic analysis of sustainable development

Monika Raulinajtys-Grzybek and Gertruda Krystyna Swiderska ()
Additional contact information
Gertruda Krystyna Swiderska: Warsaw School of Economics

Copernican Journal of Finance & Accounting, 2014, vol. 3, issue 1, 135-144

Abstract: The purpose of the article was to verify whether the object-based costing provides information about the costs and benefits that arise in the enterprise as a result of activities related to environmental and socio-economic factors. The constructive approach method was used for this purpose. The object-based costing model for healthcare providers has been designed and subjected to empirical verification. The critical analysis proved its usefulness for economic evaluation of sustainable development. The obtained results demonstrate its utility and applicability.

Keywords: object-based costing; accounting for sustainable development; healthcare (search for similar items in EconPapers)
Date: 2014
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://apcz.umk.pl/CJFA/article/view/CJFA.2014.011/3245 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cpn:umkcjf:v:3:y:2014:i:1:p:135-144

Access Statistics for this article

Copernican Journal of Finance & Accounting is currently edited by Leszek Dziawgo

More articles in Copernican Journal of Finance & Accounting from Uniwersytet Mikolaja Kopernika
Bibliographic data for series maintained by Miroslawa Buczynska ().