Material Flow Cost Accounting - looking back and ahead

[摘要] Material Flow cost Accounting (MFcA) combines physical flows and monetary units and is located between energy and material efficiency analyses, environmental management and managerial accounting procedures. Since the development of ISO 14051:2011 research and application in industry increased, but still some theoretical, methodological and practical gaps exist. This Special Volume addresses some of the existing deficits and shows the fertile contribution of MFCA on resource efficiency. As can been seen by the articles and case studies in this Special Volume, MFCA still is continuously spreading into further countries and the methodology is extended, refined and elaborated and increasingly applied in combination with various other tools and concepts. The main challenges are still the continuous implementation of the method in industry and the public dissemination of the results. (C) 2015 Published by Elsevier Ltd.

[发布日期] 2015-12-01

[关键词] Material Flow Cost Accounting;Input/output-balance;Process flow charts;Environmental management accounting;Eco-efficiency;Resource efficiency