Energy Cost Accounting: Conventional and Flow-oriented Approaches
Bierer Annett, Götze Uwe
Klíčová slova
energy cost, energ y cost accounting, flow cost accounting
Abstrakt:
In more and more companies, energy efficiency and energy cost come to the fore. The scope
ranges from energy consumption and energy delivery cost to energy losses and the infrastructure
facilitating the use of energy. Their increasing importance asks for more transparency of
the cost of energy consumption, losses, and conservation potentials. However, despite of the
identified relevance, no mature concepts exist to record energy-related cost in a way that consumption
and losses become transparent. Consequently, based on the characteristics of the
production factor energy, the paper presents options for a sophisticated energy cost accumulation
and assignment in conventional cost accounting and flow cost accounting methodology.
Celý článek ke stažení:
Energy Cost Accounting: Conventional and Flow-oriented Approaches [PDF soubor] [Velikost souboru: 1.64 MB]
10.7441/joc.2012.02.09
Bierer, A., Götze, U.(2012). Energy Cost Accounting: Conventional and
Flow-oriented Approaches, 4 (2), 128-144. https://doi.org/10.7441/joc.2012.02.09
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