2024-03-29T15:30:48Zhttps://repositori.uji.es/oai/requestoai:repositori.uji.es:10234/1808472019-11-18T17:26:19Zcom_10234_71324com_10234_158176col_10234_97664
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Segarra Piera, Laura
author
2018-11-14
The final degree project objective is to carry out, a theoretical and practical analysis of the barriers, the economic and environmental benefit of MFCA tool implementation in the companies. Firstly, it has been developed the historical evolution of the MFCA, the main differences between the MFCA and the traditional cost accounting, the benefits and the possible limitations, from a theoretical perspective, as well as, its relationship with the ISO 14051. Secondly, it has been analysed 20 case studies where the MFCA tool has been implemented. Finally, it has been developed an additional case study based on the information provided by a company.
The main results has been that the implementation of the MFCA increases the business benefits and the barriers, if any exists, are specific of each of them. This report could be used to show the MFCA to enterprises and being study as a topic in economic degrees.
http://hdl.handle.net/10234/180847
Grau en Finances i Comptabilitat
Grado en Finanzas y Contabilidad
Bachelor's Degree in Finance and Accounting
Material Flow Cost Accounting (MFCA)
ISO 14051
material loss costs
MFCA Benefits
MFCA Implementation barriers
Environmental impact
Material flow cost accounting