ENERGY COST ACCOUNTING: CONVENTIONAL AND FLOW-ORIENTED APPROACHES

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

DIANATI DEILAMI ZAHRA; DERAKHSHAN MOJDE

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2016 | Volume:8 | Issue:27 Page(s): 1-20

Download Full-Text

Persian Verion

View:

1,703

Download:

Cites:

Information Journal Paper

Title

ENERGY COST ACCOUNTING: CONVENTIONAL AND FLOW-ORIENTED APPROACHES

Author(s)

DIANATI DEILAMI ZAHRA | DERAKHSHAN MOJDE | Issue Writer Certificate

Keywords

ENERGY COSTQ2

ENERGY COST ACCOUNTINGQ2

FLOW COST ACCOUNTINGQ2

Abstract

Due to the increasing importance of energy resources and prevent their loss, In this study, using philosophical method and rational approach and comparison between conventional ENERGY COST accounting and conventional ENERGY COST accounting approaches found that Material and Energy FLOW COST ACCOUNTING (MEFCA) can be taken as a comprehensive and closed instrument to identify and analyze energy inefficiencies. From this two questions arise: (1) Can MEFCA replace a conventional (German) ENERGY COSTing? (2) if not, can/should it be integrated with conventional ENERGY COSTing to press home the advantages of both approaches?This paper shows that in response to First question, like most of other environmental cost accounting approaches, MEFCA should be understood as a specific accounting method to improve economic and environmental decision making with respect to material (and energy) usage. So, it does not (and cannot) replace the already existing body of conventional (energy) cost accounting methods and the cost knowledge generated by them. In particular, it does not provide useful support for decision making on prices and product programs (types and quantities of products). Second, in fact, a conventional ENERGY COSTing concept can provide a multitude of the information the MEFCA needs to appraise the cost of the flows. So, it is reasonable to identify and use the interdependencies between the two approaches.

Cites

No record.

References

No record.

Cite

APA: Copy

DIANATI DEILAMI, ZAHRA, & DERAKHSHAN, MOJDE. (2016). ENERGY COST ACCOUNTING: CONVENTIONAL AND FLOW-ORIENTED APPROACHES. MANAGEMENT ACCOUNTING, 8(27), 1-20. SID. https://sid.ir/paper/198950/en

Vancouver: Copy

DIANATI DEILAMI ZAHRA, DERAKHSHAN MOJDE. ENERGY COST ACCOUNTING: CONVENTIONAL AND FLOW-ORIENTED APPROACHES. MANAGEMENT ACCOUNTING[Internet]. 2016;8(27):1-20. Available from: https://sid.ir/paper/198950/en

IEEE: Copy

ZAHRA DIANATI DEILAMI, and MOJDE DERAKHSHAN, “ENERGY COST ACCOUNTING: CONVENTIONAL AND FLOW-ORIENTED APPROACHES,” MANAGEMENT ACCOUNTING, vol. 8, no. 27, pp. 1–20, 2016, [Online]. Available: https://sid.ir/paper/198950/en

Related Journal Papers