Please use this identifier to cite or link to this item:
https://hdl.handle.net/10321/1717
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Doorasamy, Mishelle | - |
dc.contributor.author | Garbharran, Hari Lall | - |
dc.date.accessioned | 2016-11-03T13:29:33Z | - |
dc.date.available | 2016-11-03T13:29:33Z | - |
dc.date.issued | 2015 | - |
dc.identifier.citation | Doorasamy, M. and Garbharran, H.L. 2015. The effectiveness of using material flow cost accounting (MFCA) to identify non-product output costs. Environmental Economics. 6(2): 70-82. | en_US |
dc.identifier.issn | 1998-6041 (print) | - |
dc.identifier.issn | 1998-605X (online) | - |
dc.identifier.uri | http://hdl.handle.net/10321/1717 | - |
dc.description.abstract | This paper analyzes the effectiveness of adopting the Material Flow Cost Accounting (MFCA) approach to highlight non-product output costs and assist managers in their strategic decision making processes with regard to implementing cleaner production processes. This paper is based on a case study of a paper manufacturing company in KwaZulu-Natal which provides evidence that MFCA technique highlights the value of non-product output costs enabling managers to assess the financial and environmental benefits of adopting CP techniques and technologies. It had been concluded that the company should integrate MFCA with the current EMS system to ensure their future sustainability. | en_US |
dc.format.extent | 13 p | en_US |
dc.language.iso | en | en_US |
dc.publisher | Business Perspectives | en_US |
dc.relation.ispartof | Environmental economics (Online) | - |
dc.subject | Material Flow Cost Accounting (MFCA) | en_US |
dc.subject | Cleaner production | en_US |
dc.subject | Non-product output | en_US |
dc.subject | Strategic decisions | en_US |
dc.subject | Innovation | en_US |
dc.subject | Sustainability | en_US |
dc.title | The effectiveness of using material flow cost accounting (MFCA) to identify non-product output costs | en_US |
dc.type | Article | en_US |
dc.publisher.uri | http://businessperspectives.org/journals_free/ee/2015/ee_2015_02_Doorasamy2.pdf | en_US |
dc.dut-rims.pubnum | DUT-005244 | en_US |
item.grantfulltext | open | - |
item.cerifentitytype | Publications | - |
item.fulltext | With Fulltext | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.languageiso639-1 | en | - |
item.openairetype | Article | - |
Appears in Collections: | Research Publications (Accounting and Informatics) |
Files in This Item:
File | Description | Size | Format | |
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Doorasamy2_EE_Vol6_No2_2015.pdf | 249.06 kB | Adobe PDF | View/Open |
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