اطار مقترح لاستخدام محاسبة تکاليف تدفق الموارد في تخفيض التکلفة

نوع المستند : المقالة الأصلية

المؤلفون

کلية التجارة - جامعة المنصورة

المستخلص

This study aimed to propose a framework for reducing the cost of some Egyptian pharmaceutical industry enterprise using the Information provided by Material Flow Cost Accounting – MFCA, both economic and environmental information. The study examined the theoretical sides of MFCA and concepts related to the important benefits and stages of implementation. This study illustrate the objectives related to MFCA reducing waste and defective product and reduce environmentally harmful waste. the study tried to find a relationship between economic and environmental information provided by MFCA and indicators of cost reduction, and to identify the winning effect by MFCA on these indicators and test it statistically in order to recognize the efficiency. Effectiveness and impact MFCA on these indicators in order to reduce costs and preserve the environment from pollution. The study found that MFCA provides positive economic and environmental information indications of a statistical impact on the process of cost reduction

الموضوعات الرئيسية


A –Books:
1- Jasch, Christine, (2009), Environmental and Material Flow Cost Accounting, Springer Science, Austria.
B- dissertation & thesis:
1- Fakoya, Michael, Bamidele, (2014), An Adjusted Material Flow Cost Accounting Framework For Process Waste-Reduction Decisions In The South African Brewery Industry, published doctoral dissertation, University of South Africa.
C-Periodicals:
1- Chompu-inwai, Rungchat & Jaimjit, Benyaporn & Premsuriyanunt, Papawarin, (2015), A Combination of Material Flow Cost Accounting and Design of Experiments Techniques in an SME: the Case of a Wood Products Manufacturing Company in Northern Thailand, Journal of cleaner production, Vol. 108, Part B, pp. 1352 - 1364.
2- Christ, Katherine L & Burritt, Roger L, (2015), Material flow cost accounting: a review and agenda for future research, Journal of cleaner production, Vol. 108, Part B. pp. 1378 - 1389.
3- ---------------------------------------------------,(2016), ISO 14051: A New, Era For MFCA Implementation and Research, Spanish Accounting Review, Vol. 19, Iss., pp.1 - 9.
4- Doorasamy, Mishelle, (2014), The Effectiveness of Material Flow Cost Accounting (MFCA) In Identifying Non- product Output Costs And Its Impact On Environmental Performance In Paper Manufacturing Companies: A Case Study In Kwa-Zulu Natal, Journal of Accounting and Management, Vol. 4, No.3, pp. 51 - 69.
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5- Hyrslova, Jaroslava & Vagner, Miroslav & Palasek, Jiri, (2011), Material Flow Cost Accounting (MFCA)- Tool For The Optimization of Corporate Production Processes, Business Management and Education, Vol. 9, No,1, pp. 5 - 18.
6- Kasemset, Chompoonoot & Chernsupornchai, Jintana & Pala-ud, Wannisa,(2015), Application of MFCA in Waste Reduction: Case Study on a Small Textile Factory in Thailand, Journal of cleaner production, Vol. 108, Part B, pp.1342 - 1351.
7- Kokubu, katsuhiko & kitada, Hirotsugu, (2015), Material Flow Cost Accounting and Existing Management Perspectives, Journal of cleaner production, Vol.108, Part B, pp.1279 - 1288.
8- Schaltegger, Stefan & Zvezdov, Dimitar, (2015), Expanding Material Flow Cost Accounting Framework, Review and Potentials, Journal of cleaner production, Vol. 108. Part B. pp.1333 - 1341.
9- Schmidt, Anja & Gotze, Uwe & Sygulla, Ronny, (2015), Extending the scope of Material Flow Cost Accounting- methodical refinements and use case, Journal of cleaner production, Vol.108, Part B, pp. 1320 - 1332.
10- Schmidt, Mario & Nakajima, Michiyasu (2013), Material Flow Cost Accounting as an Approach to Improve Resource Efficiency in Manufacturing Companies, Resources, Vol. 2, pp. 358 - 369.
11- Sulong, Farizah & Sulaiman, Maliah & Norhayati, Mohd Alwi, (2015), Material Flow Cost Accounting (MFCA) Enablers and Barriers: the case of a Malaysian Small and Medium- Sized enterprise (SME), Journal of cleaner production, Vol. 108, Part B, pp.1365 - 1374.
12- Viere, Tobias & Moller, Andreas & Prox, Martina, (2011), A Material Flow Cost Accounting Approach to Improvement Assessment in LCA, International Journal for Sustainable Innovations, Vol. 1, No.1, pp1 - 7.
13- Wan,Yokekin & Ng,Rex T.L & Ng, Denny K.S & Tan, Roymond R, (2015), Material Flow Cost Accounting (MFCA)–Based Approach for Prioritisation of Waste Recovery, Journal of cleaner production, Vol. 107, pp. 602 - 614.
D-Conferences:
1- Kokubu, Katsuhiko & Kitada, Hirotsuga, (2010), Conflicts and Solutions Between Material Flow Cost Accounting and Conventional Management Thinking, Conference, at University of Sydney on 12-13 July 2010.