Full-cost accounting

Full-cost accounting

An accounting system in which environmental costs are built directly into the prices of products and services.
References in periodicals archive ?
Noting that new scientific findings point to the type of infrastructure required for an ecologically sustainable economic model, the authors offer a set of criteria for evaluating infrastructure projects--including full-cost accounting.
G20's dangerous vision
This she does very well, touching notions such as ecological footprint, full-cost accounting, and right livelihood.
Ecovillages: Lessons for Sustainable Community
"The corporate sector needs to make a shift from cost accounting to full-cost accounting," said Saad Amanullah Khan, CEO Gillette Pakistan and the president of the American Business Council.
CSR SUMMIT 2014; 80 PERCENT OF GLOBAL GDP IN THE HANDS OF PRIVATE SECTOR CSR CAN HELP ACHIEVE SUSTAINABLE GROWTH - CSR SUMMIT 2014
For their part, corporate leaders like Dow Chemical and the French PPR group (which owns Puma, Gucci and Yves Saint Laurent) are both integrating full-cost accounting into their bottom-line balance sheets.
Smart money for the faithful: with Christ-centered investing, your finances and your religion don't have to be on different paths
The study undertook a full-cost accounting review of food waste and leaf-and-yard waste composting throughout the region, as compared to other waste management options such as landfill and waste-to-energy (WTE).
Diversion of waste: the business case for going green: improving its organics diversion program helped the District of Mission, British Columbia, control storm water control and extend landfill life, among other benefits
The UN has now embraced "people, planet, profit" and it has become the dominant approach to full-cost accounting.
We all have green work to do
Accordingly, full-cost accounting systems (e.g., activity-based costing) assign the cost of setups to specific products.
Incorporating the opportunity cost of setups into production-related decisions: finding the real opportunity cost of setup activities can help management make better decisions
NASA officials acknowledged that, as part of their implementation strategy, they had not yet converted the module to support full-cost accounting. In addition, we found that NASA also deferred implementation of other key core financial module capabilities.
Business Modernization: NASA's Integrated Financial Management Program Does Not Fully Address Agency's External Reporting Issues
Recognizing that full-cost accounting is necessary to link budget and performance integration, the Bush administration has transmitted to Congress legislative changes that will improve accountability and make budgeting and management in the executive branch more performance-oriented.
The President's Management Agenda: what President Bush has set his sites on in addressing the nation's most pressing management issues. (Mini-Forum: Government Leadership)
Forthcoming GPI Atlantic reports will include natural-capital accounts for forests, fisheries, soils, and agriculture; a greenhouse-gas account; an ecological footprint analysis for the province; an air-quality account, and a full-cost accounting analysis of different modes of transportation in Nova Scotia.
Counting the Things that Really Count
* That met rigorous requirements for full-cost accounting.
Architecture as Pedagogy [1]
In a chapter entitled "Natural Resource Consumption: North and South," Allen Hammond furthers this line of argument by exploring full-cost accounting. He explains that resource use and degradation could be significantly reduced if the prices paid for goods and services adequately reflected their environmental costs.
Ethics of Consumption: The Good Life, Justice, and Global Stewardship
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