Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/313716 
Erscheinungsjahr: 
2025
Quellenangabe: 
[Journal:] Schmalenbach Journal of Business Research (SBUR) [ISSN:] 2366-6153 [Volume:] 77 [Issue:] 1 [Year:] 2025 [Pages:] 57-93
Verlag: 
Springer, Heidelberg
Zusammenfassung: 
Sustainability management requires differentiated information on the environmental and economic consequences of material demand's increasing and decreasing factors. Material flow cost accounting fails to provide this information due to the common undifferentiated determination of realized costs of material and product losses and, therefore, the lack of a production theoretical basis for cost planning. We develop a material flow model considering the impacts of waste and reject as material demand increasing factors and reworking and recycling as material demand decreasing factors at the company, quantity center, and product unit levels. This enables designing a material flow cost accounting system with specific cost information on the different factors at each level. We also analyze the consequences of the material distribution key and possible alternatives for allocating costs in material flow cost accounting. Finally, we discuss further development opportunities for this accounting system.
Schlagwörter: 
Material flow cost accounting
Material flow model
Recycling
Resource efficiency
Reworking
Sustainability management
JEL: 
Q56
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