Material and Energy Flow-Based Cost Accounting

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Material and Energy Flow-Based Cost Accounting. / Möller, Andreas.
In: Chemical Engineering & Technology, Vol. 33, No. 4, 01.04.2010, p. 567-572.

Research output: Journal contributionsJournal articlesResearchpeer-review

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Möller A. Material and Energy Flow-Based Cost Accounting. Chemical Engineering & Technology. 2010 Apr 1;33(4):567-572. doi: 10.1002/ceat.200900491

Bibtex

@article{e79ab87342524bf3aefe981505216aa5,
title = "Material and Energy Flow-Based Cost Accounting",
abstract = "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.",
keywords = "Sustainability sciences, Communication, Cost accounting, Economic evaluation, Efficiency, Material flow analysis, Material flow networks",
author = "Andreas M{\"o}ller",
year = "2010",
month = apr,
day = "1",
doi = "10.1002/ceat.200900491",
language = "English",
volume = "33",
pages = "567--572",
journal = "Chemical Engineering & Technology",
issn = "0930-7516",
publisher = "Wiley-VCH Verlag",
number = "4",

}

RIS

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 -

DOI