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The E P&L and the associated methodology were developed with the support of PricewaterhouseCoopers and Trucost. [6] The E P&L used existing input-output models and developed new valuation methodologies, building on a large volume of work in the fields of environmental and natural resource economics such as the United Nations study on The Economics of Ecosystems and Biodiversity.
Triple bottom line (TBL) accounting expands the traditional reporting framework to take into account social and environmental performance in addition to financial performance. In 1981, Freer Spreckley first articulated the triple bottom line framework in a publication called Social Audit - A Management Tool for Co-operative Working . [ 8 ]
Cost accounting provides the detailed cost information that management needs to control current operations and plan for the future. [2] Cost accounting information is also commonly used in financial accounting, but its primary function is for use by managers to facilitate their decision-making.
Aquaculture is the most rapidly expanding food industry in the world [7] as a result of declining wild fisheries stocks and profitable business. [2] In 2008, aquaculture provided 45.7% of the fish produced globally for human consumption; increasing at a mean rate of 6.6% a year since 1970.
Fish stocks indicators, which is normalized as a 0–100 proximity-to-target score, with 100 representing "at target" and 0 being furthest from the target. Stock assessments provide fisheries managers with the information that is used in the regulation of a fish stock .
Fisheries objectives need to be expressed in concrete management rules. In most countries fisheries management rules should be based on the internationally agreed, though non-binding, Code of Conduct for Responsible Fisheries, [8] agreed at a meeting of the U.N.'s Food and Agriculture Organization FAO session in 1995.
Fish farming or pisciculture involves commercial breeding of fish, most often for food, in fish tanks or artificial enclosures such as fish ponds. It is a particular type of aquaculture , which is the controlled cultivation and harvesting of aquatic animals such as fish, crustaceans , molluscs and so on, in natural or pseudo-natural environments.
Cost–volume–profit (CVP), in managerial economics, is a form of cost accounting. It is a simplified model, useful for elementary instruction and for short-run decisions. It is a simplified model, useful for elementary instruction and for short-run decisions.