"Using Material Flow Cost Accounting Approach For Enhancing Sustainability In The Light Of Value Chain Requirements" | ||
| مجلة الدراسات المالية والتجارية | ||
| Volume 33, Issue 1, April 2023, Pages 104-125 PDF (529.17 K) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/mosj.2023.292860 | ||
| Author | ||
| کامل علي کامل | ||
| کلية التجارة جامعة بني سويف | ||
| Abstract | ||
| This study aims to use the material flow cost accounting approach to enhance sustainability in light of the value chain requirements, by improving the environmental and economic performance of industrial companies. The study conducting through the empirical study that shortcomings of traditional methods in providing Financial and non-financial information in a timely manner about losses at all stages of the product life cycle provides limited opportunities in rationalizing administrative decisions that achieve sustainability for companies, and that accounting for material flow costs is a management method that provides the necessary economic and environmental information that enhances the sustainability of resources and increases profitability, and the study recommends It is necessary to study the obstacles that cause the inability to apply the method of accounting for material flow costs in the Egyptian environment, in addition to studying the integrative relations between the entrances of modern management accounting. | ||
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