| 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 |
| DOI |
|
| 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. |
| Author Keywords |
Accounting; costs; waste; environmental costs; circular economy |
| Index Keywords |
Index Keywords |
| Document Type |
Other |
| Open Access |
Open Access |
| Source |
Emerging Sources Citation Index (ESCI) |
| EID |
WOS:001113809700005 |
| WoS Category |
Social Sciences, Mathematical Methods |
| Research Area |
Mathematical Methods In Social Sciences |
| PDF |
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