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Material flow cost accounting in the light of the traditional cost accounting
[Materialflusskostenrechnung im Licht der klassischen Kostenrechnung]

Author

Listed:
  • Edeltraud Guenther

    (Technische Universitaet Dresden)

  • Ramona Rieckhof

    (Technische Universitaet Dresden)

  • Matthias Walz

    (Technische Universitaet Dresden)

  • Daniela Schrack

    (Johannes Kepler University Linz)

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.

Suggested Citation

  • Edeltraud Guenther & Ramona Rieckhof & Matthias Walz & Daniela Schrack, 2017. "Material flow cost accounting in the light of the traditional cost accounting [Materialflusskostenrechnung im Licht der klassischen Kostenrechnung]," NachhaltigkeitsManagementForum | Sustainability Management Forum, Springer, vol. 25(1), pages 5-14, June.
    • Handle: RePEc:spr:sumafo:v:25:y:2017:i:1:d:10.1007_s00550-017-0446-7
    DOI: 10.1007/s00550-017-0446-7
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    Cited by:

    1. Matthias Walz & Edeltraud Guenther, 2021. "What effects does material flow cost accounting have for companies?: Evidence from a case studies analysis," Journal of Industrial Ecology, Yale University, vol. 25(3), pages 593-613, June.

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