文章基本信息

标题：Tourist Destination Integral Product Eco-Efficiency
本地全文：下载
作者：Sandra Jankovic ; Hospitality Management ; Vanja Vejzagic 等
期刊名称：International Business & Economics Research Journal
印刷版ISSN：1535-0754
电子版ISSN：2157-9393
出版年度：2011
卷号：10
期号：1
语种：English
出版社：The Clute Institute for Academic Research
摘要：The main objective of this article is to illustrate the accounting methodology for eco-efficiency measurement, which allows for inclusion of the economically-orientated component in the processes of environmental reporting on tourist destination integral product, while examining the interrelation of eco-costs and values found in the classic LCC and particular tourist destination SBU (Strategic Business Unit). The process of tourist destination integral product eco-efficiency measurement calls for development of environmental accounting methods suitable for presentation of economically-orientated sustainability information. In the complex process of integral product eco-efficiency measurement, LCA (Life Cycle Assessment) and LCC (Life Cycle Costing) take important roles. Interpretation and presentation of the data includes detailed cradle-to-grave environmental impact assessment of direct and indirect tourist activity and different products of tourist destination SBU’s. Eco-costs represent the monetary component in the processes of environmental accounting and reporting on environmental impact of tourist destination integral product.
关键词：Life Cycle Assessment;Life Cycle Costing;Environmental Accounting;Environmental Reporting;Eco-efficiency;Tourist Destination Integral Product