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Date
2021-08-04Subject
330 Economics MineralwasserProduktionÖkoeffizienzMaterialflussKostenrechnungNachhaltigkeitEntscheidungsfindungMetadata
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Aufsatz
Improving decision-making through material flow cost accounting: the case of VietGreen bottled mineral water company
Abstract
VietGreen, headquartered in the South of Vietnam, is a bottled mineral water company striving towards becoming a leading mineral water producer with a strong reputation for social responsibility and integrity. This case describes VietGreen’s decision to explore the potential of material flow cost accounting (MFCA) for enhanced eco-efficiency and achieving the company’s long-term goals. It introduces the students to the company’s major challenges in meeting existing and newly introduced environmental regulations and in dealing with various controversial perspectives of managers involved in a project to implement MFCA. The focal questions of the case are why and how the company’s management should invest in and apply MFCA to implement its major strategic objectives. In particular, it focuses on the tension between measures improving either environmental or economic performance as well as the search for solutions contributing to both types of goals.
Citation
In: International Food and Agribusiness Management Review Vol. 25 / No. 1 (2021-08-04) , S. 37-48 ; eissn:1559-2448Sponsorship
Gefördert durch den Publikationsfonds der Universität KasselCitation
@article{doi:10.17170/kobra-202203095861,
author={Tran, Thuy Thanh and Herzig, Christian},
title={Improving decision-making through material flow cost accounting: the case of VietGreen bottled mineral water company},
journal={International Food and Agribusiness Management Review},
year={2021}
}
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2022-03-16T16:13:05Z 2022-03-16T16:13:05Z 2021-08-04 doi:10.17170/kobra-202203095861 http://hdl.handle.net/123456789/13704 Gefördert durch den Publikationsfonds der Universität Kassel eng Namensnennung - Nicht-kommerziell - Weitergabe unter gleichen Bedingungen 4.0 International http://creativecommons.org/licenses/by-nc-sa/4.0/ bottled mineral water production economic and environmental performance eco-efficiency material flow cost accounting decision-making 330 Improving decision-making through material flow cost accounting: the case of VietGreen bottled mineral water company Aufsatz VietGreen, headquartered in the South of Vietnam, is a bottled mineral water company striving towards becoming a leading mineral water producer with a strong reputation for social responsibility and integrity. This case describes VietGreen’s decision to explore the potential of material flow cost accounting (MFCA) for enhanced eco-efficiency and achieving the company’s long-term goals. It introduces the students to the company’s major challenges in meeting existing and newly introduced environmental regulations and in dealing with various controversial perspectives of managers involved in a project to implement MFCA. The focal questions of the case are why and how the company’s management should invest in and apply MFCA to implement its major strategic objectives. In particular, it focuses on the tension between measures improving either environmental or economic performance as well as the search for solutions contributing to both types of goals. open access Tran, Thuy Thanh Herzig, Christian doi:10.22434/IFAMR2020.0187 Mineralwasser Produktion Ökoeffizienz Materialfluss Kostenrechnung Nachhaltigkeit Entscheidungsfindung publishedVersion eissn:1559-2448 No. 1 International Food and Agribusiness Management Review 37-48 Vol. 25 false
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