Material Flow Cost Accounting in the Supply Chain

    Activity: Talk or presentation › Other talk or presentation › unknown

    Description

    The presentation gives an overview of the main elements and the target as well as the main points of criticism of Material Flow Cost accounting (MFCA). It is argued that MFCA is also an adequate tool for assessing the material efficiency and cost effects in the supply chain. Hence, the effects of MFCA on upstream and downstream stages of the supply chain are analysed. The idea of target costing in the supply chain is connected with MFCA in order to present an explanatory model for applying MFCA in the supply chain. Finally, different methodical considerations for MFCA in the supply chain (strong and weak life cycle-oriented MFCA) are discussed.
    Period09 Jul 2014
    Event title6th EurOMA Summer School
    Event typeOther
    LocationPortugalShow on map

    Fields of science

    • 105904 Environmental research
    • 502042 Environmental economics

    JKU Focus areas

    • Management and Innovation
    • Social and Economic Sciences (in general)