| Title | The Importance Of Waste Accounting In The Circular Economy: The Mcfa Method |
|---|---|
| ID_Doc | 1081 |
| Authors | Romia, P; Angel, M |
| Title | The Importance Of Waste Accounting In The Circular Economy: The Mcfa Method |
| Year | 2023 |
| Published | Cuadernos Del Cimbage, 25, 2 |
| Abstract | In the field of the circular economy, the tools for the registration and accounting of materials acquire fundamental importance, since the success of the application of this new economic paradigm will depend on it. In order to improve the management of the materials that circulate through the company, we must have the appropriate accounting information mechanisms to indicate the correct accounting of those with the objective of obtaining the maximum benefit, both economic and environmental.A method such as the "Material Flow Accounting Method (MCFA) can help us in achieving the objectives; For this, we present a brief work on it to identify the advantages that its application can offer us. Advantages that the traceability of materials within the company, with the associated costs, has facilitated the implementation of the circular economy within the organizations. All this without forgetting the importance of continuing to search for new methods of accounting for materials or improving current management accounting methods. |
Similar Articles
| ID | Score | Article |
|---|---|---|
16871
|
Szczerbak, M; Wikarczyk, A The Usefulness Of Management Accounting Tools In Reducing Waste(2023)Ekonomia I Srodowisko-Economics And Environment, 86, 3 | |
| 4092
|
Nishitani, K; Kokubu, K; Wu, Q; Kitada, H; Guenther, E; Guenther, T Material flow cost accounting (MFCA) for the circular economy: An empirical study of the triadic relationship between MFCA, environmental performance, and the economic performance of Japanese companies(2022) | |
| 2136
|
Aranda-Usón, A; Scarpellini, S; Moneva, JM Dynamic capabilities for a "circular accounting" and material flows in a circular economy(2024) | |
| 4126
|
Zhou, ZF; Zhao, WT; Chen, XH; Zeng, HX MFCA extension from a circular economy perspective: Model modifications and case study(2017) | |
| 29011
|
Vegera, S; Malei, A; Sapeha, I; Sushko, V Information Support Of The Circular Economy: The Objects Of Accounting At Recycling Technological Cycle Stages Of Industrial Waste(2018)Entrepreneurship And Sustainability Issues, 6.0, 1 | |
| 1778
|
Llena-Macarulla, F; Moneva, JM; Aranda-Usón, A; Scarpellini, S Reporting measurements or measuring for reporting? Internal measure- ment of the Circular Economy from an environmental accounting approach and its relationship(2023)Revista De Contabilidad-Spanish Accounting Review, 26, 2 | |
| 414
|
Ambrus, R; Izvercian, M; Artene, A; Ivascu, L Regenerative Management Accounting In The Context Of Circular Economy(2017) |