 What effects does material flow cost accounting have for companies?: Evidence from a case studies analysisMatthias Walz and Edeltraud Guenther Journal of Industrial Ecology, 2021, vol. 25, issue 3, 593-613 Abstract: Material Flow Cost Accounting (MFCA) is a new cost accounting method which enables the identification of improvement opportunities in terms of material consumption and accrual of costs. Until now, no meta‐analysis concerning MFCA has been undertaken. 73 case studies about MFCA use in companies have been analyzed and synthesized in order to determine the effects and drawbacks experienced by these companies when implementing and applying MFCA. The focus of the case studies was MFCA, although, the reported effects cover a broad spectrum. By comparing and synthesizing over 700 statements in the case studies, a clear picture of the experiences reported by companies after having applied MFCA is presented. Whilst the majority of the case studies describe positive effects of MFCA, the reader must consider the described effects with caution, as the insights provided are the best that can be achieved given the limited availability of data. This research may be helpful in practice when considering whether to use MFCA, and in theory as a basis for further research due to its rich description of aspects of the application of MFCA in practice. Date: 2021 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:bla:inecol:v:25:y:2021:i:3:p:593-613 Ordering information: This journal article can be ordered from Access Statistics for this article Journal of Industrial Ecology is currently edited by Reid Lifset More articles in Journal of Industrial Ecology from Yale University |
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