Český finanční a účetní časopis 2009(4):73-85 | DOI: 10.18267/j.cfuc.50

Application of Material Flow Cost Accounting in Ceramic Manufacturing Plant

Jaroslava Hyršlová1, Miroslav Vágner2, Jiří Palásek3
1 Doc. Ing. Jaroslava Hyršlová, Ph.D. - výzkumný pracovník; Centrum ekonomických studií, Vysoká škola ekonomie a managamentu, Nárožní 2600, 158 00 Praha 5, Česká republika; <jaroslava.hyrslova@vsem.cz>.
2 Ing. Miroslav Vágner, Ph.D., M.B.A. - odborný asistent; Ústav ekonomiky a řízení chemického a potravinářského průmyslu, Fakulta chemicko-inženýrská, Vysoká škola chemicko-technologická v Praze, Technická 5, 166 28 Praha 6, Česká republika; <miroslav.vagner@cz.lasselsberger.com>.
3 Ing. Jiří Palásek - business planner; Danone, a. s., Vinohradská 2828/151, 130 00 Praha 3, Česká republika; <palasekj@gmail.com>.

Material Flow Cost Accounting (hereinafter MFCA) belongs to very important methods of Environmental Cost Accounting (and thus also of Environmental Management Accounting). It is a basic tool of management approach referred to as flow management, whose aim is to manage mainly production processes with regard to material, energy and information flows so that production process runs efficiently and in conformity with the set targets. The paper focuses on the case study of MFCA in the ceramic manufacturing plant of the company Lasselsberger. The paper characterizes MFCA as a tool for the management of material flows and points out the significance of MFCA information for the optimization of production processes.

Keywords: Environmental cost accounting; Material flow cost accounting; Ceramic manufacturing plant.
JEL classification: M11

Published: December 1, 2009  Show citation

ACS AIP APA ASA Harvard Chicago Chicago Notes IEEE ISO690 MLA NLM Turabian Vancouver
Hyršlová, J., Vágner, M., & Palásek, J. (2009). Application of Material Flow Cost Accounting in Ceramic Manufacturing Plant. Czech Financial and Accounting Journal, 2009(4), 73-85. doi: 10.18267/j.cfuc.50
Download citation
  • BibTeX (.bib)
  • Bookends (.ris)
  • EasyBib (.ris)
  • EndNote (.enw)
  • EndNote 8 (.xml)
  • ISI WoS (.isi)
  • Medlars (.medlars)
  • Mendeley (.ris)
  • MODS (.xml)
  • Papers (.ris)
  • RefWorks (.txt)
  • RefManager (.ris)
  • RIS (.ris)
  • MS Word (.xml)
  • Zotero (.ris)
    • Open full article

    References

    1. Fichter, K. - Loew, T. - Redmann, C. - Strobel, M. (1999): Flusskostenmanagement, Kostensenkung und Öko-Effizienz durch eine Materialflussorientierung in der Kostenrechnung. Wiesbaden, Hessisches Ministerium für Wirtschaft, Verkehr, und Landesentwicklung, 1999.
    2. Hyršlová, J. - Bednaříková, M. - Hájek, M. (2008): Material Flow Cost Accounting - "only" a Tool of Environmental Management or Tool for the Optimization of Corporate Production Processes? Scientific Papers of the University of Pardubice, Series A, 2008, roč. 14, s. 131-145.
    3. Hyršlová, J. - Kubáňková, M. (2009): Material Flow Cost Accounting - the Case Study in the Company Producing Tailored Furniture. In Proceedings of the 5th International Conference EMAN 2009: Environmental Accounting - Sustainable Development Indicators. Praha, 2009. Go to original source...
    4. Jasch, C. (2001): Workbook 1, Environmental Management Accounting Metrics, Procedures and Principles. Wien, UN Division for Sustainable Development, Expert Working Group on Improving the Role of Government in the Promotion of Environmental Managerial Accounting, 2001.
    5. Jasch, C. (2009): Environmental and Material Flow Cost Accounting. Principles and procedures. Heidelberg, Springer, 2009.
    6. Kokubu, K. - Nakajima, M. (2004): Sustainable Accounting Initiatives in Japan: Pilot Projects of Material Flow Cost Accounting. In Hausmann, J. D. S. - Liedtk, C. - Weizsacker, E. U. (eds.): Eco-Efficiency and Beyond. Sheffield, Greenleaf Publishing, 2004, s. 100-112. Go to original source...
    7. Kokubu, K. - Nashioka, E. (2005): Environmental Management Accounting Practices in Japan. In Rikhardsson, P. M. - Bennett, M. - Bouma, J. J. - Schaltegger, S. (eds.): Implementing Environmental Management Accounting: Status and Challenges. Dordrecht, Springer, 2005, s. 321-342. Go to original source...
    8. Ministry of Economy, Trade and Industry Japan (2006): Report of Research Study Projects on MFCA Sponsored Targeted at Large Enterprises FY 2004 and FY 2005. Ministry of Economy, Trade and Industry Japan [on-line]. Tokyo, Ministry of Economy, Trade and Industry Japan, c2006, [cit. 10. 10. 2009], <www.meti.go.jp>.
    9. Nakajima, M. (2006): The New Management Accounting Field Established by Material Flow Cost Accounting (MFCA). Kansai University Review of Business and Commerce, 2006, 4. 8, s. 1-22.
    10. Palásek, J. (2009): Využití Material Flow Cost Accounting v podniku. Praha, Vysoká škola chemicko-technologická v Praze, 2009.
    11. Schaltegger, S. - Burritt, R. (2000): Contemporary Environmental Accounting. Sheffield, Greenleaf Publishing, 2000.
    12. Strobel, M. - Redmann, C. (2001): Flow Cost Accounting. Augsburg, Institute für Management und Umwelt, 2001.
    13. Strobel, M. (2000): Systemisches Flussmanagement. Flussorientierte Kommunikation als Perspektive für eine ökologische Unternehmensentwicklung. Augsburg, Universität Augsburg, 2000.
    14. Wagner, B. - Enzler, S. (2006): Material Flow Management: Improving Cost Efficiency and Environmental Performance. Heidelberg, New York, Physica-Verlag, 2006. Go to original source...

    This is an open access article distributed under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits use, distribution, and reproduction in any medium, provided the original publication is properly cited. No use, distribution or reproduction is permitted which does not comply with these terms.


    Return to the content