Nachhaltigkeitsorientierte Materialflusskostenrechnung – Anwendung in Lieferketten, der Abfallwirtschaft und Integration externer Effekte

The presented concept of "sustainability-oriented material flow cost accounting" includes three innovative approaches for a methodological further development of material flow cost accounting, with the aim to exploit new application fields and to increase the ecological significance of the tool. The author develops a methodology for the application of material flow cost accounting in the waste and recycling management. Moreover, a methodological foundation for the expansion of material flow cost accounting to the supply chain is designed and material flow cost accounting is linked with life cycle assessment (LCA) in order to map environmental impacts and external costs. The focus of the book lies on the practical applicability of material flow cost accounting in waste disposal and recycling companies, in supply chains and in production-reduction networks.