11. Accounting for environmental costs and liabilities is covered by various basic concepts of accounting that have evolved.

A Cool Calculus of Global Warming

B. Need to Account for Environmental Costs and Liabilities

B. Need to account for environmental costs and liabilities 7 8

Recommendation 7. The revised biennial budgets should be calculated by taking into account costing adjustments and volume adjustments.

Once approved by the Fifth Committee, at initial appropriated rates, they will be recosted within the approved costing parameters proposed in the present report.

37. The United Nations Office for Project Services should develop a workload assessment and costing system.

3. There are problems with making management decisions based on full absorption costing.

Core costs should be met through contributions from the UNDP core budget, as was currently the case.

Article 36 An enterprise shall set up a cost control system, enhance the restriction of cost budget, advance the measures for quality cost control, and carry out cost quota management, popular management and the control over the whole process.

I.55 The Advisory Committee enquired as to progress achieved in the development of a cost accounting system for conference services.

The development of cost effective and easy to maintain cost accounting systems could facilitate analysis of the cost of activities, including the related resources that could be released as a consequence of the discontinuation of outputs.

On security, he laid out the basic costing principles to follow determining a reasonable base structure and defining a variable cost distribution between core and non core, which would require further analysis.

The Board noted that the conference centre at Bangkok, with 13 conference rooms, was completed in 1993 and the total cost of 46.66 million was capitalized in December 1997.

Before the end of every two years, the Council shall approve the administrative budget of the Organization for the following two years and shall assess the contribution of each member to that budget.

The first chapter is an interim statement of best practice guidance for accounting and reporting for environmental costs and liabilities.

He's basically worked the cost to PUMA.

The Agency, recognizing that effective systems for nuclear material control and accountancy are essential for maintaining the security of nuclear material and combating illicit trafficking, helped Member States to ensure that all nuclear materials were properly accounted for.

No requirements arise in this programme other than core budget funds.

Two basic calculations might be distinguished the revision of an approved budget for the same biennium and the establishment of a budget for a future biennium.

Brazil is not a party to any strategic alliance or security system that contemplates the possibility of using nuclear weapons.

However, the Secretariat was looking into the issue in the context of cost accounting studies requested by the Committee.

The budget for the current biennium was approved with a budget line that specifically covers training.

Restricting budget revisions corresponds essentially to updating the approved budget plan.

The Secretary General, in response to General Assembly resolution 59 275 of 23 December 2004, will submit to the General Assembly at its sixty first session a report on the introduction of a cost accounting system in which options are presented on the application of cost and management accounting techniques to the Secretariat.

(e) The accounts of the Organization are presented in United States dollars.

11. Notes that forward pricing escalation is already included in the approved budget contained in the fourth annual progress report of the Secretary General, and requests the Secretary General to make every effort to avoid budget increases through sound project management practices and to ensure that the capital master plan is completed within the approved budget and the envisaged time schedule

Costing of conference services

Table 3. Secretariat wide staffing from the core budget

The workstation will form an integral part of the work of the unit.

The main accounting theory used to meet this objective is referred to as full absorption costing .

The calculation of the budget for next year is based on the costs this year.

The Board urges the Office to continue to monitor management service agreement project out turn, and take measures to further refine costing procedures over the next biennium to ensure that there is a sound base for fee calculation.

Table 1

The second and last revision of the budget estimates constitute the final budget for the biennium.

The Meeting of the Parties shall also, prior to the first budget period, decide upon modalities for the accounting of emission budgets.

Once the Council has approved a programme budget for the following biennium at its current session, an estimate of the contributions required to implement the approved budget is prepared.

(b) Economical and cost effective utilization of financial and staff resources in accordance with approved expenditure levels of the department s programme budget.

The cost estimates for the period under review were based on an authorized strength of 3,980.

In that positive spirit, he commended the budget for the approval of Member States.

But I would also reiterate that no matter the tepid response, only the creation of regions entirely free from nuclear weapons and the nuclear threat will facilitate each important step along the road to the eventual comprehensive renouncement of nuclear weapons.

They shall be subject to stringent emission reduction verification and accountability methodologies.

(c) After their approval, the budget outline and strategic framework shall together form the basis for preparing the proposed programme budget

Nuclear safety is a permanent concern of the international community, and its continuous improvement should be the aim of all IAEA member States.

He's basically worked the cost to PUMA.