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 … production theoretical basis for cost planning. We develop a material flow model considering the impacts of waste and reject as … center, and product unit levels. This enables designing a material flow cost accounting system with specific cost information …