Material Flow Cost Accounting: potentials, limitations and advancements
Sprache des Vortragstitels:
Englisch
Original Tagungtitel:
Seminar Series, University of Tasmania, Faculty of Business, School of Accounting and Corporate Governance
Sprache des Tagungstitel:
Englisch
Original Kurzfassung:
This presentation gives an overview of the method, the main elements, the target as well as the main points of criticism of Material Flow Cost accounting, which is seen as appropriate instrument for enhancing resource and eco efficiency at a company level. The focus of the presentation is to discuss the underlying theories, the distinction to other, conventional management accounting tools and the added value. Moreover, it is argued that the main criticism of MFCA may be used as a starting point for an enhancement of the instrument which includes the applicability in the waste industry and the expansion to a complete life cycle.
Forschungs-