Material flow cost accounting in the light of the traditional cost accounting

descriptionPublicationkeyboard_double_arrow_right Article 26 Apr 2017 English Publisher:Springer Science and Business Media LLCJournal:uwf UmweltWirtschaftsForum, volume 25, pages 5-14 (issn: 0943-3481, eissn: 1432-2293,

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Authors: Edeltraud Guenther; Ramona Rieckhof; Matthias Walz; Daniela Schrack;

doi: 10.1007/s00550-017-0446-7

Material flow cost accounting in the light of the traditional cost accounting

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Abstract

This article aims at resolving controversies on the role of material flow cost accounting in traditional cost accounting. To this end, we elaborate its complementary use in cost accounting, cost management, and other management areas and thereby highlight its interdisciplinary and attention focusing character.

Related Organizations

Dresden University of Technology
Johannes Kepler University of Linz
Austria
TU Dresden
Germany

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