Brent, ACVan Erck, RPGLabuschagne, C2007-07-032007-07-032006-11Brent, AC, Van Erck, RPG and Labuschange, C.2006.Sustainability cost accounting, Part 1: A Monetary procedure to evaluate the sustainability of technologies in the South African process industry. South African Journal of Industrial Engineering, Vol. 17(2), pp. 35-51http://hdl.handle.net/10204/869The development and management of new technologies is fundamental to the manufacturing sector as a core operational initiative. Managers of a new technology are increasingly pressurised to consider the economic, environmental, and social impacts associated with the life cycle of the technology (and product) during decision-making – i.e. the overall sustainability of the technology. At present, there is no consensus on a methodology to incorporate externalities – for example, environmental and social impacts at macro-level, for which a company is (typically) not held financially liable – into management practices. This paper introduces the Sustainability Cost Accounting (SCA) procedure, whereby externalities (burdens and benefits) are translated into financial terms to assess the overall sustainability performance of a developed technology in the process industry.enSustainability cost accountingSustainability of technologiesTechnologiesSouth AfricaProcess industryManufacturing sectorArticleBrent, A., Van Erck, R., & Labuschagne, C. (2006). Sustainability cost accounting, Part 1: A Monetary procedure to evaluate the sustainability of technologies in the South African process industry. http://hdl.handle.net/10204/869Brent, AC, RPG Van Erck, and C Labuschagne "Sustainability cost accounting, Part 1: A Monetary procedure to evaluate the sustainability of technologies in the South African process industry." (2006) http://hdl.handle.net/10204/869Brent A, Van Erck R, Labuschagne C. Sustainability cost accounting, Part 1: A Monetary procedure to evaluate the sustainability of technologies in the South African process industry. 2006; http://hdl.handle.net/10204/869.TY - Article AU - Brent, AC AU - Van Erck, RPG AU - Labuschagne, C AB - The development and management of new technologies is fundamental to the manufacturing sector as a core operational initiative. Managers of a new technology are increasingly pressurised to consider the economic, environmental, and social impacts associated with the life cycle of the technology (and product) during decision-making – i.e. the overall sustainability of the technology. At present, there is no consensus on a methodology to incorporate externalities – for example, environmental and social impacts at macro-level, for which a company is (typically) not held financially liable – into management practices. This paper introduces the Sustainability Cost Accounting (SCA) procedure, whereby externalities (burdens and benefits) are translated into financial terms to assess the overall sustainability performance of a developed technology in the process industry. DA - 2006-11 DB - ResearchSpace DP - CSIR KW - Sustainability cost accounting KW - Sustainability of technologies KW - Technologies KW - South Africa KW - Process industry KW - Manufacturing sector LK - https://researchspace.csir.co.za PY - 2006 T1 - Sustainability cost accounting, Part 1: A Monetary procedure to evaluate the sustainability of technologies in the South African process industry TI - Sustainability cost accounting, Part 1: A Monetary procedure to evaluate the sustainability of technologies in the South African process industry UR - http://hdl.handle.net/10204/869 ER -