Year: 2016
Type: article
Abstract: This study aimed to propose a framework for reducing the cost of some Egyptian pharmaceutical industry enterprise using the Information provided by Material Flow Cost Accounting – MFCA, both economic and environmental information. The study examined the theoretical sides of MFCA and concepts related to the important benefits and stages of implementation. This study illustrate the objectives related to MFCA reducing waste and defective product and reduce environmentally harmful waste. the study tried to find a relationship between economic and environmental information provided by MFCA and indicators of cost reduction, and to identify the winning effect by MFCA on these indicators and test it statistically in order to recognize the efficiency. Effectiveness and impact MFCA on these indicators in order to reduce costs and preserve the environment from pollution. The study found that MFCA provides positive economic and environmental information indications of a statistical impact on the process of cost reduction
Authors: علي مجدي سعد الغروري, احمد عبد الستار بکر
Institution: Mansoura University
Language: Arabic
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4212854901