Since 2014
Object-based costing as an important tool for the economic analysis of sustainable development
Copernican Journal of Finance & Accounting
View Archive Info| Field | Value | |
| Title |
Object-based costing as an important tool for the economic analysis of sustainable development
Object-based costing as an important tool for the economic analysis of sustainable development |
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| Creator |
Raulinajtys-Grzybek, Monika; Warsaw School of Economics, Al. Niepodległości 162, 02-554 Warszawa
Świderska, Gertruda Krystyna; Warsaw School of Economics, Al. Niepodległości 162, 02-554 Warszawa |
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| Subject |
object-based costing; accounting for sustainable development; healthcare
I15 object-based costing; accounting for sustainable development; healthcare I15 |
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| Description |
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.
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. |
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| Publisher |
Uniwersytet Mikołaja Kopernika w Toruniu
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| Contributor |
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| Date |
2014-04-08
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — — — — |
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| Format |
application/pdf
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| Identifier |
http://apcz.umk.pl/czasopisma/index.php/CJFA/article/view/CJFA.2014.011
10.12775/CJFA.2014.011 |
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| Source |
Copernican Journal of Finance & Accounting; Vol 3, No 1 (2014); 135-144
Copernican Journal of Finance & Accounting; Vol 3, No 1 (2014); 135-144 2300-3065 2300-1240 |
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| Language |
eng
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| Relation |
http://apcz.umk.pl/czasopisma/index.php/CJFA/article/view/CJFA.2014.011/3245
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| Coverage |
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