Using material flow cost accounting technique to achieve product sustainability

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Published: Dec 31, 2020

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Keywords:
Environmental Management Accounting, Environmental costs, Material Flow Cost Accounting, Product Sustainability,
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DOI:10.25130/tjaes.16.52.1.7
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Mohammed Oleiwi Kanoa
College of Administration and Economics, University of Baghdad
mohammedali300058@gmail.com
Manal Jabbar Sorour
College of Administration and Economics, University of Baghdad
Manal_soror1@yahoo.com

DOI:https://doi.org/10.25130/tjaes.16.52.1.7

Abstract

This research objective to show the knowledge bases of the technique for accounting the costs of the flow of materials and how to measure the cost according to this technique, explaining its role in reducing costs, improving product quality and Optimum exploitation of available resources, A set of results has been reached, the most important of which are: The separation of environmental costs through the use of material flow cost accounting technique helps the administration to address the rising costs, reduce environmental pollution rates and conserve resources which contributes to achieving product sustainability, based on the results obtained, a set of recommendations was presented, the most important of which were: The need for the government side to encourage economic units in their endeavor to reduce environmental impacts and Optimum exploitation of energy and available resources, by providing Subsidies and  tax exemptions.

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How to Cite
Kanoa, M. O., & Sorour, M. J. (2020). Using material flow cost accounting technique to achieve product sustainability. Tikrit Journal of Administrative and Economic Sciences, 16(52, 1), 115–131. https://doi.org/10.25130/tjaes.16.52.1.7
Issue
Vol. 16 No. 52, 1 (2020): Vol. 16 , No.52, Part 1
Section
Articles

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