Dierkes, Stefan; Siepelmeyer, David - In: Schmalenbach journal of business research : SBUR 77 (2025) 1, pp. 57-93
material demand's increasing and decreasing factors. Material flow cost accounting fails to provide this information due to the … common undifferentiated determination of realized costs of material and product losses and, therefore, the lack of a … production theoretical basis for cost planning. We develop a material flow model considering the impacts of waste and reject as …