Umweltkostenrechnung in der Supply Chain – die Bedeutung der Materialflusskostenrechnung im Rahmen des Sustainable Supply Chain Management

The thesis deals with cost accounting and environmental cost accounting approach-es and their essential contribution to achieve economic and ecological potentials and objectives in a cross-company context (Supply Chain Management, Sustainable Supply Chain Management). Within the available work “Environmental cost accounting in the supply chain – the importance of material flow cost accounting within sustainable supply chain management” the question will be answered if the presented cost accounting and environmental cost accounting approaches can be applied in the course of Supply Chain Management and Sustainable Supply Management. In addition to that the thesis investigates how the approaches contribute to an improved material and energy efficiency. The focus is on the examination of the material flow cost accounting as the selected environmental cost accounting approach. As a result, the paper presents an overview of the issues resource efficiency, corporate sustainability, supply chain management, sustainable supply chain management and (environmental) cost accounting techniques. The purpose of this detailed analysis is to create a better understanding why it is necessary to implement cost accounting and environmental cost accounting techniques in supply chains. Subsequently, a final comparison of the presented approaches at different criteria takes place. The evaluation of this comparison shows the relevance of the individual approaches to improve the material- and energy efficiency as well as their contribution within the management of (sustainable) supply chains in enterprises.