Abstract

The Use of Material Flow Cost Accounting in Supporting the Cost of a Sustainable Product to Achieving Green Productivity

Hasan Nayab Dhahi, Dr. Hanan Suhabat Abdullah

Volume: 13 Issue: 1 2023

Abstract:

The current study sought to measure the cost of the sustainable product and demonstrate its role in increasing green productivity through the application of the material flow cost accounting technique, which works on the optimal utilization of materials and energy and the reduction of environmental impacts. The research aims to clarify the knowledge foundations for material flow cost accounting and how to measure the cost of a sustainable product, in addition to studying the material flow cost accounting technique that helps reduce the cost of products and increase green productivity. The study concluded that material flow cost accounting contributes to measuring the cost of a sustainable product, which helps the economic unit to reduce costs and determine the environmental costs represented by waste and emissions generated from the production process.

DOI: http://doi.org/10.37648/ijrssh.v13i01.017

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