6. Management accounting for sustainable development applied to the coffee case
As described in section 3 a first step in developing a management accounting system is to
determine the scale of the project. The scale of the coffee case is both directed towards the
individual participant and the entire coffee chain or the (coffee) society as a whole. Starting point
for the development of management information are the individual participants. Dependent on
their level of current use of management information and systems, the focus is on specific
functions of management accounting. For the farmers and smaller producers in Costa Rica, the
management accounting system (MAS) will probably focus more on operational control and
product and consumer costing. The roasting and retail organisation in this coffee-chain (figure 4)
on the other hand, is equipped with a MAS that is also used for management and strategic control
and will probably focus on all four functions of management accounting as showed in figure 1.
A second step of importance is the translation of the concept of sustainability to the entire coffee
chain. For instance a the level of the farmer, definitions of sustainable coffee incorporate the need
for agricultural practices to be economically viable, to be environmentally less damaging, to be
concerned with social issues such as quality of life and to be institutionally organised in a efficient
and effective way. To enable the farmers to make trade-off decisions amongst the four aspects of
sustainability, information plays a central role. In figure 5 the conventional production costs are
listed for the agricultural part of the coffee chain in Costa Rica. A first attempt is made to classify
these costs in sustainability relevance
6. Management accounting for sustainable development applied to the coffee caseAs described in section 3 a first step in developing a management accounting system is todetermine the scale of the project. The scale of the coffee case is both directed towards theindividual participant and the entire coffee chain or the (coffee) society as a whole. Starting pointfor the development of management information are the individual participants. Dependent ontheir level of current use of management information and systems, the focus is on specificfunctions of management accounting. For the farmers and smaller producers in Costa Rica, themanagement accounting system (MAS) will probably focus more on operational control andproduct and consumer costing. The roasting and retail organisation in this coffee-chain (figure 4)on the other hand, is equipped with a MAS that is also used for management and strategic controland will probably focus on all four functions of management accounting as showed in figure 1.A second step of importance is the translation of the concept of sustainability to the entire coffeechain. For instance a the level of the farmer, definitions of sustainable coffee incorporate the needfor agricultural practices to be economically viable, to be environmentally less damaging, to beconcerned with social issues such as quality of life and to be institutionally organised in a efficientand effective way. To enable the farmers to make trade-off decisions amongst the four aspects of
sustainability, information plays a central role. In figure 5 the conventional production costs are
listed for the agricultural part of the coffee chain in Costa Rica. A first attempt is made to classify
these costs in sustainability relevance
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