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فی لوو A comprehensive review of full cost accounting methods and their applicability to the automotive industry دانلود با لینک مستقیم و پر سرعت .
ژورنال حسابداری ISI ئر زمینه بهای تمام شده و کاربرد آن در صنعت اتومبیل
a b s t r a c t
Full cost accounting has been applied in many industrial settings that include the oil and gas, energy,
chemical and waste management industries. Presently, it is not known how it can be applied in an
automotive industry context. Therefore, the objective of this paper is to review existing full cost accounting
methods and identify an appropriate approach for the automotive sector. This literature review
of 4381 papers extracted ten full cost accounting methods with a diverse level of development and
consistency in application. Based on a careful examination and critical analysis of each approach and
existing automotive sustainability measures, the Sustainability Assessment Model developed by British
Petroleum and Aberdeen University has been proposed as a well-developed and potentially practical tool
for automotive applications. The Sustainability Assessment Model can be used by both academics and
practitioners to translate a range of conflicting sustainability information into a monetary unit score. This
is an effective way of communicating trade-offs and outcomes for complex and multi-disciplinary sustainable
decisions in the automotive sector. It measures a broad range of economic, environmental,
resource and social effects (internal and external), which is currently lacking in existing automotive
systems. Its other strengths are the ability to provide both monetary and physical metrics for sustainability
assessment, its flexibility and the ability to combine multiple sustainability dimensions.
Furthermore, this paper provides helpful clues for researchers interested in exploring full cost accounting
in the future by reviewing, analysing and synthesising the broad range of relevant sources from diverse
fields in this topic area
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A comprehensive review of full cost accounting methods and their applicability to the automotive industry 
