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Research Publications (Accounting and Informatics)

Permanent URI for this collectionhttp://ir-dev.dut.ac.za/handle/10321/212

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Author: search.filters.author.Doorasamy, MishelleSubject: search.filters.subject.Sustainability

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    The effectiveness of using material flow cost accounting (MFCA) to identify non-product output costs
    (Business Perspectives, 2015) Doorasamy, Mishelle; Garbharran, Hari Lall
    This paper analyzes the effectiveness of adopting the Material Flow Cost Accounting (MFCA) approach to highlight non-product output costs and assist managers in their strategic decision making processes with regard to implementing cleaner production processes. This paper is based on a case study of a paper manufacturing company in KwaZulu-Natal which provides evidence that MFCA technique highlights the value of non-product output costs enabling managers to assess the financial and environmental benefits of adopting CP techniques and technologies. It had been concluded that the company should integrate MFCA with the current EMS system to ensure their future sustainability.
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    Benchmarking : a strategy to improve environmental performance by using material flow cost accounting emprical study based on a paper manufacturing company
    (AJBM, 2015) Doorasamy, Mishelle
    A growing number of organisations have incorporated environmental strategies as part of their corporate business strategies, hoping to improve their competitiveness.To ensure their future sustainability and competitiveness, management needs to consider adopting Cleaner Production (CP) techniques and technologies which will address waste issues at its source and ensure more efficient use of resources. However, management is not keen on this strategy as they perceive CP as a costly strategy that requires innovation with no financial benefits to the company. The aim of this paper is to benchmark the company’s environmental costs by comparing material balance indicators against technological standards and best-available technology. The results are based on a case study which focused on the boiler technology used in the steam generation process. It had been found that benchmarking enabled managers to evaluate and analyse how they can improve both their environmental and economic performance in the future and attain their sustainability targets.