Material Flow Cost Accounting (MFCA) and the Practice
نویسندگان
چکیده
منابع مشابه
Material Flow Cost Accounting as an Approach to Improve Resource Efficiency in Manufacturing Companies
What potentials do manufacturing companies have for identifying inefficiencies in their use of resources? Assessing the products with regard to their durability, functional usefulness, use of materials, etc. is only one aspect of the exercise. The actual production operations and the search for in-plant inefficiencies represent the other. In Germany, the material flow cost accounting (MFCA) met...
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The pursuit of sustainable resource use by manufacturing companies is driven by resource scarcity, environmental awareness, and cost savings potentials. To address these issues, Material Flow Cost Accounting (MFCA) has been developed and applied as an effective environmental management tool. Within MFCA’s general allocation, the accounts of products and losses are overrated by weight or volume....
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In this paper the concept of the Minimum Universal Cost Flow (MUCF) for an infeasible flow network is introduced. A new mathematical model in which the objective function includes the total costs of changing arc capacities and sending flow is built and analyzed. A polynomial time algorithm is presented to find the MUCF.
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National material stock (MS) accounts have been a neglected field of analysis in industrial ecology, possibly because of the difficulty in establishing such accounts. In this research, we propose a novel method to model national MS based on historical material flow data. This enables us to avoid the laborious data work involved with bottom-up accounts for stocks and to arrive at plausible level...
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ژورنال
عنوان ژورنال: Seikei-Kakou
سال: 2015
ISSN: 0915-4027,1883-7417
DOI: 10.4325/seikeikakou.27.507