A case study on the implementation of MFCA in SMEs: HNJC company / Zhu Weidong ...[et al.]
With the enhanced awareness of environmental protection, the importance of MFCAv(Material Flow Cost Accounting) is gradually increased. This paper discusses the background, environment cost and benefit, and performance evaluation of MFCA in SMEs (Small and Medium Enterprises) for the case ofHNJC Com...
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| Format: | Article |
| Language: | en |
| Published: |
2009
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| Online Access: | https://ir.uitm.edu.my/id/eprint/62316/1/62316.pdf https://ir.uitm.edu.my/id/eprint/62316/ https://apmaj.uitm.edu.my/ |
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| _version_ | 1833072339373260800 |
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| author | Zhu, Weidong Nukumi, Ryoichi Zhang, Chen Cheng, Pinlong |
| author_facet | Zhu, Weidong Nukumi, Ryoichi Zhang, Chen Cheng, Pinlong |
| author_sort | Zhu, Weidong |
| building | Tun Abdul Razak Library |
| collection | Institutional Repository |
| content_provider | Universiti Teknologi Mara |
| content_source | UiTM Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | With the enhanced awareness of environmental protection, the importance of MFCAv(Material Flow Cost Accounting) is gradually increased. This paper discusses the background, environment cost and benefit, and performance evaluation of MFCA in SMEs (Small and Medium Enterprises) for the case ofHNJC Company. Several changes for happened in HNJC after MFCA introduced the process and tools of environmental management accounting, cost and revenue accounting and perfomance evaluation based on MFCA. From the case study, we found that HNJC reduced the output of waste or poor products in various processes and made successful technology investment on the production chain to transform the production process after the implementation of MFCA. |
| format | Article |
| id | my.uitm.ir-62316 |
| institution | Universiti Teknologi Mara |
| language | en |
| publishDate | 2009 |
| record_format | eprints |
| spelling | my.uitm.ir-623162022-07-05T01:09:46Z https://ir.uitm.edu.my/id/eprint/62316/ A case study on the implementation of MFCA in SMEs: HNJC company / Zhu Weidong ...[et al.] apmaj Zhu, Weidong Nukumi, Ryoichi Zhang, Chen Cheng, Pinlong Small business. Medium-sized business With the enhanced awareness of environmental protection, the importance of MFCAv(Material Flow Cost Accounting) is gradually increased. This paper discusses the background, environment cost and benefit, and performance evaluation of MFCA in SMEs (Small and Medium Enterprises) for the case ofHNJC Company. Several changes for happened in HNJC after MFCA introduced the process and tools of environmental management accounting, cost and revenue accounting and perfomance evaluation based on MFCA. From the case study, we found that HNJC reduced the output of waste or poor products in various processes and made successful technology investment on the production chain to transform the production process after the implementation of MFCA. 2009-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/62316/1/62316.pdf A case study on the implementation of MFCA in SMEs: HNJC company / Zhu Weidong ...[et al.]. (2009) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29/>, 4 (2): 2. pp. 29-42. ISSN 1675-3194 https://apmaj.uitm.edu.my/ |
| spellingShingle | Small business. Medium-sized business Zhu, Weidong Nukumi, Ryoichi Zhang, Chen Cheng, Pinlong A case study on the implementation of MFCA in SMEs: HNJC company / Zhu Weidong ...[et al.] |
| title | A case study on the implementation of MFCA in SMEs: HNJC company / Zhu Weidong ...[et al.] |
| title_full | A case study on the implementation of MFCA in SMEs: HNJC company / Zhu Weidong ...[et al.] |
| title_fullStr | A case study on the implementation of MFCA in SMEs: HNJC company / Zhu Weidong ...[et al.] |
| title_full_unstemmed | A case study on the implementation of MFCA in SMEs: HNJC company / Zhu Weidong ...[et al.] |
| title_short | A case study on the implementation of MFCA in SMEs: HNJC company / Zhu Weidong ...[et al.] |
| title_sort | case study on the implementation of mfca in smes: hnjc company / zhu weidong ...[et al.] |
| topic | Small business. Medium-sized business |
| url | https://ir.uitm.edu.my/id/eprint/62316/1/62316.pdf https://ir.uitm.edu.my/id/eprint/62316/ https://apmaj.uitm.edu.my/ |
| url_provider | http://ir.uitm.edu.my/ |