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Material flow cost accounting in the light of the traditional cost accounting

Materialflusskostenrechnung im Licht der klassischen Kostenrechnung

Edeltraud Guenther (), Ramona Rieckhof, Matthias Walz and Daniela Schrack
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Edeltraud Guenther: Technische Universitaet Dresden
Ramona Rieckhof: Technische Universitaet Dresden
Matthias Walz: Technische Universitaet Dresden
Daniela Schrack: Johannes Kepler University Linz

NachhaltigkeitsManagementForum | Sustainability Management Forum, 2017, vol. 25, issue 1, 5-14

Abstract: Abstract This article aims at resolving controversies on the role of material flow cost accounting in traditional cost accounting. To this end, we elaborate its complementary use in cost accounting, cost management, and other management areas and thereby highlight its interdisciplinary and attention focusing character.

Keywords: Cost flows; Interdisciplinary decision-support; Environmental management accounting; Material flow cost accounting; Product and non-product output; Kostenflüsse; Interdisziplinäre Entscheidungsunterstützung; Umweltkostenrechnung; Materialflusskostenrechnung; Produkt- und Nicht-Produkt-Output (search for similar items in EconPapers)
Date: 2017
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