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

Author

Listed:
  • Monika Raulinajtys-Grzybek
  • Gertruda Krystyna Swiderska

    (Warsaw School of Economics)

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.

Suggested Citation

  • Monika Raulinajtys-Grzybek & Gertruda Krystyna Swiderska, 2014. "Object-based costing as an important tool for the economic analysis of sustainable development," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 3(1), pages 135-144.
    • Handle: RePEc:cpn:umkcjf:v:3:y:2014:i:1:p:135-144
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    References listed on IDEAS

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    1. Gamini Herath, 2005. "Sustainable development and environmental accounting: the challenge to the economics and accounting profession," International Journal of Social Economics, Emerald Group Publishing, vol. 32(12), pages 1035-1050, December.
    2. Eva Labro & Tero-Seppo Tuomela, 2003. "On bringing more action into management accounting research: process considerations based on two constructive case studies," European Accounting Review, Taylor & Francis Journals, vol. 12(3), pages 409-442.
    3. Ball, E. & Fare, R. & Grosskopf, S. & Zaim, O., 2005. "Accounting for externalities in the measurement of productivity growth: the Malmquist cost productivity measure," Structural Change and Economic Dynamics, Elsevier, vol. 16(3), pages 374-394, September.
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    Cited by:

    1. Emil Papazov & Lyudmila Mihaylova, 2016. "Accountancy-Based Sources of Information for Planning Purposes in SMEs," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 5(1), pages 173-183.

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