Theoretischer Rahmen für die Materialflusskostenrechnung

The material flow cost accounting should help to identify optimization potentials in order to reduce the material and energy consumption of a company. Although there exists a lot of literature, the material- and energy related cost accounting approach is just accepted hesitantly, despite its ISO certification. One reason could be its lack of theoretical basis. Within this thesis, the core elements of MFCA should be identified – a detailed definition and a clear distinction from the traditional cost accounting is given. Afterwards, the lessons learned are used to make a comparison from those information and various environmental management approaches as well as selected economic theories.