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Faculty of Accounting and Informatics

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Author: search.filters.author.Garbharran, Hari LallSubject: 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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    The perceptions of small businesses in the implementation of cash management techniques
    (International Foundation for Research & Development (IFRD), 2014-01) Mungal, Avika; Garbharran, Hari Lall
    The purpose of this paper is to ascertain the perceptions of small business owners on the implementation of cash management techniques in their businesses. This paper also highlights the importance of managing cash inflow and outflow in the business and examines the impact on business profitability and sustainability. The study focused on small businesses in the Tongaat area, South Africa. This research was quantitative, descriptive and cross-sectional in nature. The instrument used to extract the relevant data from respondents was a Likert type questionnaire. The findings of this research identified the perceptions of small business cash management techniques. A short course on cash management could be offered by the Durban University of Technology to small business owners and managers to enhance their basic cash management knowledge in the implementation of cash management techniques.