000 01367cam a2200289 4500500
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041 _afre
042 _adc
100 1 0 _aChéritat, Angélique
_eauthor
700 1 0 _a Werey, Caty
_eauthor
245 0 0 _aAssessing crisis costs to manage resilience: The contribution of cost accounting in the case of public water utilities
260 _c2020.
500 _a24
520 _aBased in part on an inductive methodology, this paper presents a new model, based on the assessment of crisis costs in real situations and using cost accounting, for factoring crisis costs into the resilience processes of public water utilities. This model is then applied to assess resilience costs in hypothetical scenarios involving exceptional events. The paper advocates taking crisis costs into account to improve resilience in the water management system, while also questioning the role of cost accounting in public utilities.
690 _acosts
690 _awater utilities
690 _acost accounting
690 _acrisis management
690 _aresilience
690 _acosts
690 _awater utilities
690 _acost accounting
690 _acrisis management
690 _aresilience
786 0 _nACCRA | 7 | 1 | 2020-02-12 | p. 11-33
856 4 1 _uhttps://shs.cairn.info/journal-accra-2020-1-page-11?lang=en
999 _c135957
_d135957