Application of Material Flow Cost Accounting in Ceramic Manufacturing Plant

Aplikace Material Flow Cost Accounting v keramické výrobě

Jaroslava Hyršlová, Miroslav Vágner and Jiří Palásek

Český finanční a účetní časopis, 2009, vol. 2009, issue 4, 73-85

Abstract: Material Flow Cost Accounting (hereinafter MFCA) belongs to very important methods of Environmental Cost Accounting (and thus also of Environmental Management Accounting). It is a basic tool of management approach referred to as flow management, whose aim is to manage mainly production processes with regard to material, energy and information flows so that production process runs efficiently and in conformity with the set targets. The paper focuses on the case study of MFCA in the ceramic manufacturing plant of the company Lasselsberger. The paper characterizes MFCA as a tool for the management of material flows and points out the significance of MFCA information for the optimization of production processes.

Keywords: Environmental cost accounting; Material flow cost accounting; Ceramic manufacturing plant; Environmentální nákladové účetnictví; Keramická výroba (search for similar items in EconPapers)
JEL-codes: M11 (search for similar items in EconPapers)
Date: 2009
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DOI: 10.18267/j.cfuc.50

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