Material and Energy Flow-Based Cost Accounting
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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in: Chemical Engineering & Technology, Jahrgang 33, Nr. 4, 01.04.2010, S. 567-572.
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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TY - JOUR
T1 - Material and Energy Flow-Based Cost Accounting
AU - Möller, Andreas
PY - 2010/4/1
Y1 - 2010/4/1
N2 - The classical approaches to cost accounting are governed by metamodels which specify the application domain of cost accounting as an instrument supporting rational decision making and controlling: Rational decision making requires relevant information about positive outcomes and related negative consequences. Even if this context will be presented in the beginning of this contribution, this article focuses on an engineering-oriented approach to cost accounting: cost accounting as an economic evaluation of detailed engineering of technical conversions, production units, and supply chains. In such a perspective, questions regarding information demand, required modeling concepts, and integration with other instruments have to be defined and answered in another way than in conventional cost accounting.
AB - The classical approaches to cost accounting are governed by metamodels which specify the application domain of cost accounting as an instrument supporting rational decision making and controlling: Rational decision making requires relevant information about positive outcomes and related negative consequences. Even if this context will be presented in the beginning of this contribution, this article focuses on an engineering-oriented approach to cost accounting: cost accounting as an economic evaluation of detailed engineering of technical conversions, production units, and supply chains. In such a perspective, questions regarding information demand, required modeling concepts, and integration with other instruments have to be defined and answered in another way than in conventional cost accounting.
KW - Sustainability sciences, Communication
KW - Cost accounting
KW - Economic evaluation
KW - Efficiency
KW - Material flow analysis
KW - Material flow networks
UR - https://www.scopus.com/record/display.uri?eid=2-s2.0-77949716048&origin=inward&txGid=0
U2 - 10.1002/ceat.200900491
DO - 10.1002/ceat.200900491
M3 - Journal articles
VL - 33
SP - 567
EP - 572
JO - Chemical Engineering & Technology
JF - Chemical Engineering & Technology
SN - 0930-7516
IS - 4
ER -