Methodologies for true cost accounting in the food sector.

The recent development of true cost accounting (TCA) methodologies by various organizations has helped increase transparency in the food sector, but has also made it difficult to compare the results obtained through different methodologies. Here we review major TCA methodologies across five functional units that their assessment framework(s) apply to-namely product, organization, system, geography and investment. Our results show that the bulk of existing frameworks apply to products and/or organizations.