IDEAS home Printed from https://ideas.repec.org/a/spr/sumafo/v25y2017i1d10.1007_s00550-017-0446-7.html
   My bibliography  Save this article

Material flow cost accounting in the light of the traditional cost accounting
[Materialflusskostenrechnung im Licht der klassischen Kostenrechnung]

Author

Listed:
  • Edeltraud Guenther

    (Technische Universitaet Dresden)

  • Ramona Rieckhof

    (Technische Universitaet Dresden)

  • Matthias Walz

    (Technische Universitaet Dresden)

  • Daniela Schrack

    (Johannes Kepler University Linz)

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.

Suggested Citation

  • Edeltraud Guenther & Ramona Rieckhof & Matthias Walz & Daniela Schrack, 2017. "Material flow cost accounting in the light of the traditional cost accounting [Materialflusskostenrechnung im Licht der klassischen Kostenrechnung]," Sustainability Nexus Forum, Springer, vol. 25(1), pages 5-14, June.
    • Handle: RePEc:spr:sumafo:v:25:y:2017:i:1:d:10.1007_s00550-017-0446-7
    DOI: 10.1007/s00550-017-0446-7
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s00550-017-0446-7
    File Function: Abstract
    Download Restriction: Access to the full text of the articles in this series is restricted.
    File URL: https://libkey.io/10.1007/s00550-017-0446-7?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Matthias Walz & Edeltraud Guenther, 2021. "What effects does material flow cost accounting have for companies?: Evidence from a case studies analysis," Journal of Industrial Ecology, Yale University, vol. 25(3), pages 593-613, June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sumafo:v:25:y:2017:i:1:d:10.1007_s00550-017-0446-7. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.