The Impact of Material Flow Cost Accounting on Measuring Eco-Intensity in Economic Units
摘要
This research aims to show the extent of the impact of (MFCA) information on measuring environmental density and improving environmental efficiency in economic units and provide a field guide on the ability of (MFCA) technology to measure environmental density in the General Company for Vegetable Oils/Al-Ma’mun Factory. The research sample is that it is the company’s most active and important factories compared to other factories, in addition the interest of the company’s management in achieving the economic and environmental aspects in this factory as a starting point for circulating it to other factories. Therefore, the (MFCA) was used in measuring the environmental intensity of the factory based on actual data and from the reality of records and documents in it as one of the tools that support Decisions with environmental efficiency and measure the cost waste, because they take into account the environmental and economic aspects at the same time through the detailed information they provide about the entire production process and thus provide a lot of motivation to reduce materials and increase environmental efficiency and thus promote sustainable consumption and production, which is Goal 12 of the United Nations Sustainable Goals. The most important results were that (MFCA) represents a source of environmental information that contributes to measuring the environmental intensity in the factory as it helps management to reduce damage, harmful waste and emissions as well as reduce the use of materials and energy and improve their environmental performance.