Tourist Destination Integral Product Eco- Efficiency

Abstract

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.