Material flow cost accounting
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Mostra el registre complet de l'elementcomunitat-uji-handle:10234/158176
comunitat-uji-handle2:10234/71324
comunitat-uji-handle3:10234/97664
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Títol
Material flow cost accountingAutoria
Tutor/Supervisor; Universitat.Departament
Ferrero-Ferrero, Idoya; Universitat Jaume I. Departament de Finances i ComptabilitatData de publicació
2018-11-14Editor
Universitat Jaume IResum
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 ... [+]
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. [-]
Paraules clau / Matèries
Descripció
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2018-2019
Tipus de document
info:eu-repo/semantics/bachelorThesisDrets d'accés
http://rightsstatements.org/vocab/CNE/1.0/
info:eu-repo/semantics/restrictedAccess
info:eu-repo/semantics/restrictedAccess