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...
متن کاملPotentials for Improvement of Resource Efficiency in Printed Circuit Board Manufacturing: A Case Study Based on Material Flow Cost Accounting
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....
متن کاملMaterial Flow in Rotary Drums
The experimental investigation of material flow in rotary drums is studied. An equipment in the size of pilot-scale was used to collect experimental data for investigation of validity of the conventional steady-state model of material flow in rotary drums. Also, the transient data of the time required for material movement in the empty drum up to any specified cross section are also reported. T...
متن کاملPrice-Transparency and Cost Accounting
Health care reform is directed toward improving access and quality while containing costs. An essential part of this is improvement of pricing models to more accurately reflect the costs of providing care. Transparent prices that reflect costs are necessary to signal information to consumers and producers. This information is central in a consumer-driven marketplace. The rapid increase in high ...
متن کاملAccounting for the Material Stock of Nations
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: Journal of Cleaner Production
سال: 2012
ISSN: 0959-6526
DOI: 10.1016/j.jclepro.2012.01.025