resurssikirjanpito

Resurssikirjanpito, often translated as resource accounting, is an accounting methodology that focuses on tracking and valuing the consumption of natural resources. It goes beyond traditional financial accounting, which primarily measures monetary transactions, by incorporating the physical quantities and environmental impacts of resource use. The core idea is to make the use of natural capital visible and to integrate it into decision-making processes.

This approach aims to provide a more comprehensive understanding of an organization's or a nation's true costs and dependencies. It can involve quantifying the extraction, use, and disposal of materials, energy, water, and land. By assigning values or costs, even if not always monetary, to these resources, resurssikirjanpito helps identify inefficiencies, waste, and potential environmental risks.

Applications of resurssikirjanpito can be found at various levels. Businesses might use it to optimize resource efficiency, reduce waste, and improve their environmental performance, which can also lead to cost savings. On a national level, it is a key component of environmental economics and sustainable development policies, helping governments understand their resource base, monitor environmental degradation, and implement policies for more sustainable resource management. It is closely related to concepts like natural capital accounting and environmental accounting, aiming to bridge the gap between economic activity and environmental sustainability.