Search Results - subject:"material flow cost accounting"

Material flow cost accounting with multiple inefficiency factors and recycling

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 … center, and product unit levels. This enables designing a material flow cost accounting system with specific cost information … alternatives for allocating costs in material flow cost accounting. Finally, we discuss further development opportunities for this …

Persistent link: https://www.econbiz.de/10015332158

Material flow cost accounting with multiple inefficiency factors and recycling

Dierkes, Stefan; Siepelmeyer, David - In: Schmalenbach journal of business research : SBUR 77 (2025) 1, pp. 57-93

Persistent link: https://www.econbiz.de/10015331592

Eco-Efficiency Measures in The Leather Industry. An Educational Case

Jinga, Gabriel; Dumitru, Madalina; Glavan, Elena-Mariana; … - In: Journal of Accounting and Management Information … 23 (2024) 2, pp. 365-380

confidentiality reasons. Tools- The material flow cost accounting methodology was used to explain the implementation of environmental …

Persistent link: https://www.econbiz.de/10015195899

Material flow cost accounting in Vietnam : a multi-level exploration

Thuy Thanh Tran; Burritt, Roger Leonard; Herzig, Christian - In: Accounting, auditing & accountability journal 38 (2025) 1, pp. 286-320

Persistent link: https://www.econbiz.de/10015207506

Blended case-based learning in a sustainability accounting course : an analysis of student perspectives

Thuy Thanh Tran; Herzig, Christian - In: Journal of accounting education 63 (2023), pp. 1-17

Persistent link: https://www.econbiz.de/10014466222

External pressures and financial performance of Indonesian MSMEs : role of material flow cost accounting

Soewarno, Noorlailie; Basoeki, Satwiko Oetomo Adji; … - In: International journal of globalisation and small … 13 (2023) 3, pp. 268-290

Persistent link: https://www.econbiz.de/10014311974

Evaluating MFCA-based system framework for performance improvement in ceramic tile manufacturing industry

Santoki, Harshad D.; Acharya, Ghanshyam D.; Acharya, … - In: International journal of productivity and quality … 40 (2023) 3, pp. 383-405

Persistent link: https://www.econbiz.de/10014431121

Quantifying impacts of consumption based charge for carbon intensive materials on products

Pauliuk, Stefan; Neuhoff, Karsten; Owen, Anne; Wood, Richard - 2016

for industry and consumers based on material flow analysis and material flow cost accounting. The material-related carbon …

Persistent link: https://www.econbiz.de/10011467781

Quantifying impacts of consumption based charge for carbon intensive materials on products

Pauliuk, Stefan; Neuhoff, Karsten; Owen, Anne; Wood, Richard - 2016

for industry and consumers based on material flow analysis and material flow cost accounting. The material‐related carbon …

Persistent link: https://www.econbiz.de/10011456759

Material flow cost accounting (MFCA) for the circular economy : an empirical study of the triadic relationship between MFCA, environmental performance, and economic performance in...

Nishitani, Kimitaka; Kokubu, Katsuhiko; Wu, Qi; Kitada, … - 2020

Persistent link: https://www.econbiz.de/10012643775