MFCA extension from a circular economy perspective: Model modifications and case study
As an innovative method of Environment Management Accounting (EMA), a model of Material Flow Cost Accounting (MFCA) is widely used in the field of cost calculation in the manufacturing process industry, and it has obtained a level of achievement in recent years. Based on the existing literature in t...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
Zhou, Zhifang [verfasserIn] Zhao, Wenting [verfasserIn] Chen, Xiaohong [verfasserIn] Zeng, Huixiang [verfasserIn] |
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| Format: |
E-Artikel |
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| Sprache: |
Englisch |
| Erschienen: |
2017 |
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| Schlagwörter: |
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| Übergeordnetes Werk: |
Enthalten in: Journal of cleaner production - Amsterdam [u.a.] : Elsevier Science, 1993, 149, Seite 110-125 |
|---|---|
| Übergeordnetes Werk: |
volume:149 ; pages:110-125 |
| DOI / URN: |
10.1016/j.jclepro.2017.02.049 |
|---|
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| 245 | 1 | 0 | |a MFCA extension from a circular economy perspective: Model modifications and case study |
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| 520 | |a As an innovative method of Environment Management Accounting (EMA), a model of Material Flow Cost Accounting (MFCA) is widely used in the field of cost calculation in the manufacturing process industry, and it has obtained a level of achievement in recent years. Based on the existing literature in the field, this report argues that the application of the current MFCA model in the process industry has defects, such as content restrictions, a single accounting index, simple methodology and one-sided conclusions, among others. This paper combines the current MFCA model with the “3R” principle of a circular economy (CE), and the industry characteristics of high consumption and pollution. The research focuses on the iron and steel industry as a representative of a process manufacturing industry and forms a modified MFCA model for an iron and steel enterprise according to the perspective of CE. The modifications we make to the model occur in the fields of model content, the accounting index, the methodology of application and the extension of functionality. Finally, through a specific case study, this report verifies the comprehensive utility of the proposed modified model. In general, the modified MFCA may, to a certain extent, be considered innovative in its approach to information and data connections, extension of methods and procedures, modes of disclosing information, construction of evaluation analysis and management of circular decision-making. Each of these elements is conducive to realizing a triple win situation for the conservation of resources/energy, providing an economic value-add, reducing the environmental load and enhancing the sustainable development of a resource-constrained process industry. | ||
| 650 | 4 | |a Material Flow Cost Accounting (MFCA) | |
| 650 | 4 | |a Circular economy (CE) | |
| 650 | 4 | |a Cost calculation system | |
| 650 | 4 | |a CE evaluation system | |
| 650 | 4 | |a Internal management system | |
| 700 | 1 | |a Zhao, Wenting |e verfasserin |4 aut | |
| 700 | 1 | |a Chen, Xiaohong |e verfasserin |4 aut | |
| 700 | 1 | |a Zeng, Huixiang |e verfasserin |4 aut | |
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10.1016/j.jclepro.2017.02.049 doi (DE-627)ELV000775754 (ELSEVIER)S0959-6526(17)30253-6 DE-627 ger DE-627 rda eng 690 330 DE-600 43.35 bkl 85.35 bkl Zhou, Zhifang verfasserin aut MFCA extension from a circular economy perspective: Model modifications and case study 2017 nicht spezifiziert zzz rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier As an innovative method of Environment Management Accounting (EMA), a model of Material Flow Cost Accounting (MFCA) is widely used in the field of cost calculation in the manufacturing process industry, and it has obtained a level of achievement in recent years. Based on the existing literature in the field, this report argues that the application of the current MFCA model in the process industry has defects, such as content restrictions, a single accounting index, simple methodology and one-sided conclusions, among others. This paper combines the current MFCA model with the “3R” principle of a circular economy (CE), and the industry characteristics of high consumption and pollution. The research focuses on the iron and steel industry as a representative of a process manufacturing industry and forms a modified MFCA model for an iron and steel enterprise according to the perspective of CE. The modifications we make to the model occur in the fields of model content, the accounting index, the methodology of application and the extension of functionality. Finally, through a specific case study, this report verifies the comprehensive utility of the proposed modified model. In general, the modified MFCA may, to a certain extent, be considered innovative in its approach to information and data connections, extension of methods and procedures, modes of disclosing information, construction of evaluation analysis and management of circular decision-making. Each of these elements is conducive to realizing a triple win situation for the conservation of resources/energy, providing an economic value-add, reducing the environmental load and enhancing the sustainable development of a resource-constrained process industry. Material Flow Cost Accounting (MFCA) Circular economy (CE) Cost calculation system CE evaluation system Internal management system Zhao, Wenting verfasserin aut Chen, Xiaohong verfasserin aut Zeng, Huixiang verfasserin aut Enthalten in Journal of cleaner production Amsterdam [u.a.] : Elsevier Science, 1993 149, Seite 110-125 Online-Ressource (DE-627)324655878 (DE-600)2029338-0 (DE-576)252613988 0959-6526 nnns volume:149 pages:110-125 GBV_USEFLAG_U SYSFLAG_U GBV_ELV SSG-OPC-GGO GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_150 GBV_ILN_151 GBV_ILN_187 GBV_ILN_224 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2070 GBV_ILN_2086 GBV_ILN_2098 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2116 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2188 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4313 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4393 43.35 Umweltrichtlinien Umweltnormen 85.35 Fertigung AR 149 110-125 |
| spelling |
10.1016/j.jclepro.2017.02.049 doi (DE-627)ELV000775754 (ELSEVIER)S0959-6526(17)30253-6 DE-627 ger DE-627 rda eng 690 330 DE-600 43.35 bkl 85.35 bkl Zhou, Zhifang verfasserin aut MFCA extension from a circular economy perspective: Model modifications and case study 2017 nicht spezifiziert zzz rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier As an innovative method of Environment Management Accounting (EMA), a model of Material Flow Cost Accounting (MFCA) is widely used in the field of cost calculation in the manufacturing process industry, and it has obtained a level of achievement in recent years. Based on the existing literature in the field, this report argues that the application of the current MFCA model in the process industry has defects, such as content restrictions, a single accounting index, simple methodology and one-sided conclusions, among others. This paper combines the current MFCA model with the “3R” principle of a circular economy (CE), and the industry characteristics of high consumption and pollution. The research focuses on the iron and steel industry as a representative of a process manufacturing industry and forms a modified MFCA model for an iron and steel enterprise according to the perspective of CE. The modifications we make to the model occur in the fields of model content, the accounting index, the methodology of application and the extension of functionality. Finally, through a specific case study, this report verifies the comprehensive utility of the proposed modified model. In general, the modified MFCA may, to a certain extent, be considered innovative in its approach to information and data connections, extension of methods and procedures, modes of disclosing information, construction of evaluation analysis and management of circular decision-making. Each of these elements is conducive to realizing a triple win situation for the conservation of resources/energy, providing an economic value-add, reducing the environmental load and enhancing the sustainable development of a resource-constrained process industry. Material Flow Cost Accounting (MFCA) Circular economy (CE) Cost calculation system CE evaluation system Internal management system Zhao, Wenting verfasserin aut Chen, Xiaohong verfasserin aut Zeng, Huixiang verfasserin aut Enthalten in Journal of cleaner production Amsterdam [u.a.] : Elsevier Science, 1993 149, Seite 110-125 Online-Ressource (DE-627)324655878 (DE-600)2029338-0 (DE-576)252613988 0959-6526 nnns volume:149 pages:110-125 GBV_USEFLAG_U SYSFLAG_U GBV_ELV SSG-OPC-GGO GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_150 GBV_ILN_151 GBV_ILN_187 GBV_ILN_224 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2070 GBV_ILN_2086 GBV_ILN_2098 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2116 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2188 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4313 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4393 43.35 Umweltrichtlinien Umweltnormen 85.35 Fertigung AR 149 110-125 |
| allfields_unstemmed |
10.1016/j.jclepro.2017.02.049 doi (DE-627)ELV000775754 (ELSEVIER)S0959-6526(17)30253-6 DE-627 ger DE-627 rda eng 690 330 DE-600 43.35 bkl 85.35 bkl Zhou, Zhifang verfasserin aut MFCA extension from a circular economy perspective: Model modifications and case study 2017 nicht spezifiziert zzz rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier As an innovative method of Environment Management Accounting (EMA), a model of Material Flow Cost Accounting (MFCA) is widely used in the field of cost calculation in the manufacturing process industry, and it has obtained a level of achievement in recent years. Based on the existing literature in the field, this report argues that the application of the current MFCA model in the process industry has defects, such as content restrictions, a single accounting index, simple methodology and one-sided conclusions, among others. This paper combines the current MFCA model with the “3R” principle of a circular economy (CE), and the industry characteristics of high consumption and pollution. The research focuses on the iron and steel industry as a representative of a process manufacturing industry and forms a modified MFCA model for an iron and steel enterprise according to the perspective of CE. The modifications we make to the model occur in the fields of model content, the accounting index, the methodology of application and the extension of functionality. Finally, through a specific case study, this report verifies the comprehensive utility of the proposed modified model. In general, the modified MFCA may, to a certain extent, be considered innovative in its approach to information and data connections, extension of methods and procedures, modes of disclosing information, construction of evaluation analysis and management of circular decision-making. Each of these elements is conducive to realizing a triple win situation for the conservation of resources/energy, providing an economic value-add, reducing the environmental load and enhancing the sustainable development of a resource-constrained process industry. Material Flow Cost Accounting (MFCA) Circular economy (CE) Cost calculation system CE evaluation system Internal management system Zhao, Wenting verfasserin aut Chen, Xiaohong verfasserin aut Zeng, Huixiang verfasserin aut Enthalten in Journal of cleaner production Amsterdam [u.a.] : Elsevier Science, 1993 149, Seite 110-125 Online-Ressource (DE-627)324655878 (DE-600)2029338-0 (DE-576)252613988 0959-6526 nnns volume:149 pages:110-125 GBV_USEFLAG_U SYSFLAG_U GBV_ELV SSG-OPC-GGO GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_150 GBV_ILN_151 GBV_ILN_187 GBV_ILN_224 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2070 GBV_ILN_2086 GBV_ILN_2098 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2116 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2188 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4313 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4393 43.35 Umweltrichtlinien Umweltnormen 85.35 Fertigung AR 149 110-125 |
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10.1016/j.jclepro.2017.02.049 doi (DE-627)ELV000775754 (ELSEVIER)S0959-6526(17)30253-6 DE-627 ger DE-627 rda eng 690 330 DE-600 43.35 bkl 85.35 bkl Zhou, Zhifang verfasserin aut MFCA extension from a circular economy perspective: Model modifications and case study 2017 nicht spezifiziert zzz rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier As an innovative method of Environment Management Accounting (EMA), a model of Material Flow Cost Accounting (MFCA) is widely used in the field of cost calculation in the manufacturing process industry, and it has obtained a level of achievement in recent years. Based on the existing literature in the field, this report argues that the application of the current MFCA model in the process industry has defects, such as content restrictions, a single accounting index, simple methodology and one-sided conclusions, among others. This paper combines the current MFCA model with the “3R” principle of a circular economy (CE), and the industry characteristics of high consumption and pollution. The research focuses on the iron and steel industry as a representative of a process manufacturing industry and forms a modified MFCA model for an iron and steel enterprise according to the perspective of CE. The modifications we make to the model occur in the fields of model content, the accounting index, the methodology of application and the extension of functionality. Finally, through a specific case study, this report verifies the comprehensive utility of the proposed modified model. In general, the modified MFCA may, to a certain extent, be considered innovative in its approach to information and data connections, extension of methods and procedures, modes of disclosing information, construction of evaluation analysis and management of circular decision-making. Each of these elements is conducive to realizing a triple win situation for the conservation of resources/energy, providing an economic value-add, reducing the environmental load and enhancing the sustainable development of a resource-constrained process industry. Material Flow Cost Accounting (MFCA) Circular economy (CE) Cost calculation system CE evaluation system Internal management system Zhao, Wenting verfasserin aut Chen, Xiaohong verfasserin aut Zeng, Huixiang verfasserin aut Enthalten in Journal of cleaner production Amsterdam [u.a.] : Elsevier Science, 1993 149, Seite 110-125 Online-Ressource (DE-627)324655878 (DE-600)2029338-0 (DE-576)252613988 0959-6526 nnns volume:149 pages:110-125 GBV_USEFLAG_U SYSFLAG_U GBV_ELV SSG-OPC-GGO GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_150 GBV_ILN_151 GBV_ILN_187 GBV_ILN_224 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2070 GBV_ILN_2086 GBV_ILN_2098 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2116 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2188 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4313 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4393 43.35 Umweltrichtlinien Umweltnormen 85.35 Fertigung AR 149 110-125 |
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10.1016/j.jclepro.2017.02.049 doi (DE-627)ELV000775754 (ELSEVIER)S0959-6526(17)30253-6 DE-627 ger DE-627 rda eng 690 330 DE-600 43.35 bkl 85.35 bkl Zhou, Zhifang verfasserin aut MFCA extension from a circular economy perspective: Model modifications and case study 2017 nicht spezifiziert zzz rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier As an innovative method of Environment Management Accounting (EMA), a model of Material Flow Cost Accounting (MFCA) is widely used in the field of cost calculation in the manufacturing process industry, and it has obtained a level of achievement in recent years. Based on the existing literature in the field, this report argues that the application of the current MFCA model in the process industry has defects, such as content restrictions, a single accounting index, simple methodology and one-sided conclusions, among others. This paper combines the current MFCA model with the “3R” principle of a circular economy (CE), and the industry characteristics of high consumption and pollution. The research focuses on the iron and steel industry as a representative of a process manufacturing industry and forms a modified MFCA model for an iron and steel enterprise according to the perspective of CE. The modifications we make to the model occur in the fields of model content, the accounting index, the methodology of application and the extension of functionality. Finally, through a specific case study, this report verifies the comprehensive utility of the proposed modified model. In general, the modified MFCA may, to a certain extent, be considered innovative in its approach to information and data connections, extension of methods and procedures, modes of disclosing information, construction of evaluation analysis and management of circular decision-making. Each of these elements is conducive to realizing a triple win situation for the conservation of resources/energy, providing an economic value-add, reducing the environmental load and enhancing the sustainable development of a resource-constrained process industry. Material Flow Cost Accounting (MFCA) Circular economy (CE) Cost calculation system CE evaluation system Internal management system Zhao, Wenting verfasserin aut Chen, Xiaohong verfasserin aut Zeng, Huixiang verfasserin aut Enthalten in Journal of cleaner production Amsterdam [u.a.] : Elsevier Science, 1993 149, Seite 110-125 Online-Ressource (DE-627)324655878 (DE-600)2029338-0 (DE-576)252613988 0959-6526 nnns volume:149 pages:110-125 GBV_USEFLAG_U SYSFLAG_U GBV_ELV SSG-OPC-GGO GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_150 GBV_ILN_151 GBV_ILN_187 GBV_ILN_224 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2070 GBV_ILN_2086 GBV_ILN_2098 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2116 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2188 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4313 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4393 43.35 Umweltrichtlinien Umweltnormen 85.35 Fertigung AR 149 110-125 |
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690 330 DE-600 43.35 bkl 85.35 bkl MFCA extension from a circular economy perspective: Model modifications and case study Material Flow Cost Accounting (MFCA) Circular economy (CE) Cost calculation system CE evaluation system Internal management system |
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mfca extension from a circular economy perspective: model modifications and case study |
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MFCA extension from a circular economy perspective: Model modifications and case study |
| abstract |
As an innovative method of Environment Management Accounting (EMA), a model of Material Flow Cost Accounting (MFCA) is widely used in the field of cost calculation in the manufacturing process industry, and it has obtained a level of achievement in recent years. Based on the existing literature in the field, this report argues that the application of the current MFCA model in the process industry has defects, such as content restrictions, a single accounting index, simple methodology and one-sided conclusions, among others. This paper combines the current MFCA model with the “3R” principle of a circular economy (CE), and the industry characteristics of high consumption and pollution. The research focuses on the iron and steel industry as a representative of a process manufacturing industry and forms a modified MFCA model for an iron and steel enterprise according to the perspective of CE. The modifications we make to the model occur in the fields of model content, the accounting index, the methodology of application and the extension of functionality. Finally, through a specific case study, this report verifies the comprehensive utility of the proposed modified model. In general, the modified MFCA may, to a certain extent, be considered innovative in its approach to information and data connections, extension of methods and procedures, modes of disclosing information, construction of evaluation analysis and management of circular decision-making. Each of these elements is conducive to realizing a triple win situation for the conservation of resources/energy, providing an economic value-add, reducing the environmental load and enhancing the sustainable development of a resource-constrained process industry. |
| abstractGer |
As an innovative method of Environment Management Accounting (EMA), a model of Material Flow Cost Accounting (MFCA) is widely used in the field of cost calculation in the manufacturing process industry, and it has obtained a level of achievement in recent years. Based on the existing literature in the field, this report argues that the application of the current MFCA model in the process industry has defects, such as content restrictions, a single accounting index, simple methodology and one-sided conclusions, among others. This paper combines the current MFCA model with the “3R” principle of a circular economy (CE), and the industry characteristics of high consumption and pollution. The research focuses on the iron and steel industry as a representative of a process manufacturing industry and forms a modified MFCA model for an iron and steel enterprise according to the perspective of CE. The modifications we make to the model occur in the fields of model content, the accounting index, the methodology of application and the extension of functionality. Finally, through a specific case study, this report verifies the comprehensive utility of the proposed modified model. In general, the modified MFCA may, to a certain extent, be considered innovative in its approach to information and data connections, extension of methods and procedures, modes of disclosing information, construction of evaluation analysis and management of circular decision-making. Each of these elements is conducive to realizing a triple win situation for the conservation of resources/energy, providing an economic value-add, reducing the environmental load and enhancing the sustainable development of a resource-constrained process industry. |
| abstract_unstemmed |
As an innovative method of Environment Management Accounting (EMA), a model of Material Flow Cost Accounting (MFCA) is widely used in the field of cost calculation in the manufacturing process industry, and it has obtained a level of achievement in recent years. Based on the existing literature in the field, this report argues that the application of the current MFCA model in the process industry has defects, such as content restrictions, a single accounting index, simple methodology and one-sided conclusions, among others. This paper combines the current MFCA model with the “3R” principle of a circular economy (CE), and the industry characteristics of high consumption and pollution. The research focuses on the iron and steel industry as a representative of a process manufacturing industry and forms a modified MFCA model for an iron and steel enterprise according to the perspective of CE. The modifications we make to the model occur in the fields of model content, the accounting index, the methodology of application and the extension of functionality. Finally, through a specific case study, this report verifies the comprehensive utility of the proposed modified model. In general, the modified MFCA may, to a certain extent, be considered innovative in its approach to information and data connections, extension of methods and procedures, modes of disclosing information, construction of evaluation analysis and management of circular decision-making. Each of these elements is conducive to realizing a triple win situation for the conservation of resources/energy, providing an economic value-add, reducing the environmental load and enhancing the sustainable development of a resource-constrained process industry. |
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