Pengaruh penerapan Green Accounting dan Material Flow Cost Accounting (MFCA) terhadap Sustainable Development dengan Resource Efficiency sebagai pemoderasi
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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The central subject of a policy for sustainable development is the coordination of the different sector policies with the objective of finding a balance between conflicting economical, ecological and social goals. The headline indicators for sustainable development itself are mainly a communication tool directed to the general public and the media. They are used for describing important problem...
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متن کاملChapter 7 Green Accounting
Whether I decide to be a soccer fan, an opera expert or a religious mystic is not a matter I need to coordinate with others; it is the kind of decision that I can take by myself. Think about it and you will find a large number of others decisions that do not require coordination with other people. Indeed, most decisions regarding consumption are best made by the individual doing the consuming. ...
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ژورنال
عنوان ژورنال: Jurnal Akuntansi dan Bisnis Krisnadwipayana
سال: 2019
ISSN: 2655-9919,2406-7415
DOI: 10.35137/jabk.v6i3.327