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A cost is the cash value of the resource as it is used. For example, an outlay is made when a vehicle is purchased, but the cost of the vehicle is incurred over its active life (e.g., ten years). The cost of the vehicle must be allocated over a period of time because every year of its use contributes to the depreciation of the vehicle's value.
An expense and cost recovery system (ECRS) is a specialized subset of "extract, transform, load" (ETL) functioning as a powerful and flexible set of applications, including programs, scripts and databases designed to improve the cash flow of businesses and organizations by automating the movement of data between cost recovery systems, electronic billing from vendors, and accounting systems.
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With the ratification of the United Nations and ICLEI TBL standard for urban and community accounting in early 2007, [2] this became the dominant approach to public sector full cost accounting. Similar UN standards apply to natural capital and human capital measurement to assist in measurements required by TBL, e.g. the EcoBudget standard for ...
True Cost Accounting (TCA) is an accounting approach that measures and values the hidden impacts of economic activities on the environment, society and health. TCA is also referred to as “full cost accounting” (FCA) or “multiple capital accounting (MCA)”. [ 1 ]
Total cost of ownership (TCO) is a financial estimate intended to help buyers and owners determine the direct and indirect costs of a product or service. It is a management accounting concept that can be used in full cost accounting or even ecological economics where it includes social costs .
If there is a dish that defines Southern dining, it is the beloved casserole. From weeknight dinners to family potlucks to holiday celebrations, casseroles are a feel-good meal that brings people ...
Together with New Philanthropy Capital, ACEVO developed and pioneered the case for Full Cost Recovery, which states that third sector organisations should cost their work robustly, including a relevant share of overheads and "core costs", and that the funding they receive from government should be sustainable. [3]