Global Cost, Consequentialism and Sustainable Development Strategy
Starting from a standard short term / long term opposition, we put into question the short run profitability analysis for firms. The calculus horizon is only a part of the problem since what does also account is the accountancy of inputs. In the short run, a such accountancy is too narrow. An important thing is to have a look at least, ex post, all along the product’life cycle but the most satisfactory is to stress the point, ex ante, at the conception level. This is consistent with a consequentialism approach aiming a firm strategy of Sustainable Development.