True Cost Accounting For Food
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True Cost Accounting For Food
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Author : Barbara Gemmill-Herren
language : en
Publisher: Routledge
Release Date : 2021-06-22
True Cost Accounting For Food written by Barbara Gemmill-Herren and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-06-22 with Business & Economics categories.
This book explains how True Cost Accounting is an effective tool we can use to address the pervasive imbalance in our food system. Calls are coming from all quarters that the food system is broken and needs a radical transformation. A system that feeds many yet continues to create both extreme hunger and diet-related diseases, and one which has significant environmental impacts, is not serving the world adequately. This volume argues that True Cost Accounting in our food system can create a framework for a systemic shift. What sounds on the surface like a practice relegated to accountants is ultimately a call for a new lens on the valuation of food and a new relationship with the food we eat, starting with the reform of a system out of balance. From the true cost of corn, rice and water, to incentives for soil health, the chapters economically compare conventional and regenerative, more equitable farming practices in and food system structures, including taking an unflinching look at the true cost of cheap labour. Overall, this volume points towards the potential for our food system to be more human-centred than profit-centred and one that has a more respectful relationship to the planet. It sets forth a path forward based on True Cost Accounting for food. This path seeks to fix our current food metrics, in policy and in practice, by applying a holistic lens that evaluates the actual costs and benefits of different food systems, and the impacts and dependencies between natural systems, human systems, agriculture and food systems. This volume is essential reading for professionals and policymakers involved in developing and reforming the food system, as well as students and scholars working on food policy, food systems and sustainability.
Nourished Planet
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Author : Barilla Center for Food and Nutrition
language : en
Publisher: Island Press
Release Date : 2018-06-28
Nourished Planet written by Barilla Center for Food and Nutrition and has been published by Island Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-06-28 with Political Science categories.
Nourished Planet illustrates what our global food system can be - a collection of the smartest ideas to nourish us all. From urban farmers in Kenya to American doctors to government officials in Egypt, its voices demonstrate how diverse perspectives are coming together to feed the world sustainably.--back cover.
The Role Of True Cost Accounting In Guiding Agrifood Businesses And Investments Towards Sustainability
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Author : Food and Agriculture Organization of the United Nations
language : en
Publisher: Food & Agriculture Org.
Release Date : 2023-11-06
The Role Of True Cost Accounting In Guiding Agrifood Businesses And Investments Towards Sustainability written by Food and Agriculture Organization of the United Nations and has been published by Food & Agriculture Org. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-11-06 with Social Science categories.
This background paper to The State of Food and Agriculture 2023 describes how true cost accounting (TCA) and the lessons learned from its application can inform efforts to develop a sound economic foundation for sustainability in business and finance in agrifood systems. It looks at the current state of TCA in the business and financial sector, giving examples of different initiatives and resources available that have contributed significantly to the development of knowledge and guidance for TCA application within the private and financial sectors in agrifood systems. The paper recognises the value of drawing on the extensive groundwork that has been conducted under various TCA initiatives to develop ready-reference databases and tools for the private sector. It also acknowledges that numerous gaps need to be filled to ensure the mainstreaming of TCA. These include gaps in the standardization of methods, including indicators, impact pathways and valuation factors. Research and guidance are needed to help businesses integrate capital accounting into corporate governance, strategy and performance models. Overcoming these barriers will require coordinated efforts by different actors in agrifood systems.The great challenges of our time call for a new economic foundation for sustainability. The momentum at the international level to reform business accounting and reporting standards can support a transformation towards sustainable agrifood systems. So far, the initial success of agrifood businesses in applying and integrating TCA into decision-making shows that, given the right enabling environment, businesses can contribute to building socially, environmentally and economically sustainable agrifood systems. To achieve this transformation, however, standard-setting is needed to create a level playing field.
Food Wastage Footprint Full Cost Accounting
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Author :
language : en
Publisher:
Release Date : 2014
Food Wastage Footprint Full Cost Accounting written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Business & Economics categories.
True Cost Accounting Applications For Agrifood Systems Policymakers
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Author : Food and Agriculture Organization of the United Nations
language : en
Publisher: Food & Agriculture Org.
Release Date : 2023-11-06
True Cost Accounting Applications For Agrifood Systems Policymakers written by Food and Agriculture Organization of the United Nations and has been published by Food & Agriculture Org. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-11-06 with Social Science categories.
This background paper to The State of Food and Agriculture 2023 introduces true cost accounting (TCA) as an approach to measure and value the costs and benefits generated by agrifood systems in order to facilitate improved decision-making. The paper is based on a systematic review of existing TCA approaches and of relevant case studies in agrifood systems. Guidance on conducting TCA is provided, especially in relation to data collection. The paper ends with a discussion on scaling and harmonizing TCA for agrifood systems transformation. Based on a systematic literature review, the paper describes seven TCA approaches and identifies nine case studies deemed most relevant to policymakers in agrifood systems. It then proceeds to describe the different stages and steps needed to undergo a TCA study, such as: setting the boundaries of their assessment; determining the materiality of indicators; and estimating data points that are not readily available. The latter is particularly important given that a lack of (robust) data at low cost is potentially the main barrier to applying and scaling up TCA, especially in middle- and low-income countries.Because a TCA study requires a substantial amount of data to be collected, it is important to start with the data that are available and use this to determine which data points are crucial to answering a given policy question, to then focus on refining the available data points and filling in missing data points that are essential to the analysis. Another important bottleneck to scaling up TCA is the issue of harmonization, which the paper argues is impeded by the number of approaches available. As future steps for scaling up TCA, harmonization by integrating methodologies and adopting shared principles, ideas and requirements, is thus recommended.
Full Cost Accounting
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Author : Jan Bebbington
language : en
Publisher:
Release Date : 2001-01-01
Full Cost Accounting written by Jan Bebbington and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-01-01 with Cost accounting categories.
Food Wastage Footprint Full Cost Accounting
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Author :
language : en
Publisher: Food & Agriculture Organization of the UN (FAO)
Release Date : 2014
Food Wastage Footprint Full Cost Accounting written by and has been published by Food & Agriculture Organization of the UN (FAO) this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Business & Economics categories.
Approximately one-third of all food produced for human consumption is lost or wasted. The economic costs of this food wastage are substantial and amount to about USD 1 trillion each year. However, the hidden costs of food wastage extend much further. Food that is produced, but never consumed, still causes environmental impacts to the atmosphere, water, land and biodiversity. These environmental costs must be paid by society and future generations. Furthermore, by contributing to environmental degradation and increasing the scarcity of natural resources, food wastage is associated with wider social costs that affect people's well-being and livelihoods. Quantifying the full costs of food wastage improves our understanding of the global food system and enables action to address supply chain weaknesses and disruptions that are likely to threaten the viability of future food systems, food security and sustainable development. This document introduces a methodology that enables the full-cost accounting (FCA) of the food wastage footprint. Based on the best knowledge and techniques available, FCA measures and values in monetary terms the externality costs associated with the environmental impacts of food wastage. The FCA framework incorporates several elements: market-based valuation of the direct financial costs, non-market valuation of lost ecosystems goods and services, and well-being valuation to assess the social costs associated with natural resource degradation.
The Real Cost Of Cheap Food
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Author : Michael Carolan
language : en
Publisher: Routledge
Release Date : 2013-10-30
The Real Cost Of Cheap Food written by Michael Carolan and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-30 with Business & Economics categories.
This challenging but accessible book critically examines the dominant food regime on its own terms, by seriously asking whether we can afford cheap food and exploring what exactly cheap food affords us. Detailing the numerous ways that food has become reduced to a state, such as a price per ounce, combination of nutrients, yield per acre, or calories, the book argues for a more contextual understanding of food when debating its affordability. The author makes a compelling case for why today's global food system produces just the opposite of what it promises. The food produced under this regime is in fact exceedingly expensive. Thus meat production and consumption are inefficient uses of resources and contribute to climate change; the use of pesticides in industrial-scale agriculture may produce cheap food, but there are hidden costs to environmental protection, human health and biodiversity conservation. Many of these costs will be paid for by future generations – cheap food today may mean expensive food tomorrow. By systematically assessing these costs the book delves into issues related, but not limited, to international development, national security, health care, industrial meat production, organic farming, corporate responsibility, government subsidies, food aid and global commodity markets. The book concludes by suggesting ways forward, going beyond the usual solutions such as farmers markets, community supported agriculture, and community gardens. Exploding the myth of cheap food requires we have at our disposal a host of practices and policies. Some of those proposed and explored include microloans, subsidies for consumers, vertical agriculture, and the democratization of subsidies for producers.
Food Wastage Footprint
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Author :
language : en
Publisher: Food & Agriculture Organization of the UN (FAO)
Release Date : 2013
Food Wastage Footprint written by and has been published by Food & Agriculture Organization of the UN (FAO) this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Business & Economics categories.
"This study provides a worldwide account of the environmental footprint of food wastage along the food supply chain, focusing on impacts on climate, water, land and biodiversity, as well as economic quantification based on producer prices ..."--Introduction.
Food And Beverage Cost Control
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Author : Lea R. Dopson
language : en
Publisher: John Wiley & Sons
Release Date : 2019-09-04
Food And Beverage Cost Control written by Lea R. Dopson and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-09-04 with Technology & Engineering categories.
Professional foodservice managers are faced with a wide array of challenges on a daily basis. Controlling costs, setting budgets, and pricing goods are essential for success in any hospitality or culinary business. Food and Beverage Cost Control provides the tools required to maintain sales and cost histories, develop systems for monitoring current activities, and forecast future costs. This detailed yet reader-friendly guide helps students and professionals alike understand and apply practical techniques to effectively manage food and beverage costs. Now in its seventh edition, this extensively revised and updated book examines the entire cycle of cost control, including purchasing, production, sales analysis, product costing, food cost formulas, and much more. Each chapter presents complex ideas in a clear, easy-to-understand style. Micro-case studies present students with real-world scenarios and problems, while step-by-step numerical examples highlight the arithmetic necessary to understand cost control-related concepts. Covering everything from food sanitation to service methods, this practical guide helps readers enhance their knowledge of the hospitality management industry and increase their professional self-confidence.