Production and cost theory-based material flow cost accounting
| Autor: | Stefan Dierkes, David Siepelmeyer |
|---|---|
| Rok vydání: | 2019 |
| Předmět: |
Marginal cost
Material Flow Cost Accounting Operations research Renewable Energy Sustainability and the Environment Computer science 020209 energy Strategy and Management 05 social sciences Cost accounting 02 engineering and technology Industrial and Manufacturing Engineering Material flow Unit (housing) Product (business) Accounting information system 050501 criminology 0202 electrical engineering electronic engineering information engineering Production (economics) 0505 law General Environmental Science |
| Zdroj: | Journal of Cleaner Production. 235:483-492 |
| ISSN: | 0959-6526 |
| DOI: | 10.1016/j.jclepro.2019.06.212 |
| Popis: | We develop a material flow cost accounting system for planning efficient and inefficient costs in arbitrary production processes. The basis of this accounting system is a material flow model with waste and rejects as the main factors of material losses, which is used to determine efficient and inefficient material demand at quantity center and product unit level. This production theoretical foundation enables an extension of the known material flow cost accounting system by a cost unit accounting and clarifies the relationships to other cost accounting systems. Finally, we discuss the necessary steps to implement material cost accounting as a marginal cost accounting system to provide relevant information for short-term decisions. |
| Databáze: | OpenAIRE |
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