أثر تطبيق تقنية محاسبة تكاليف تدفق المواد (MFCA) على تخفيض التكاليف وترشيد القرارات الإدارية دراسة تطبيقية على معمل برازيرين للكونكريت الجاهز

Christ, Katherine, L., & Burritt, Roger, L. (2016), "ISO 14051: A new era for MFCA implementation and research", Revista de Contabilidad, Vol. (19), No. (1), pp. (1-9).

Datar, S. M., & Rajan, M. V. (2018). Horngren’s cost accounting: a managerial emphasis. Pearson.

Doorasamy, Mishelle, (2014), Using environmental management accounting to investigate benefits of cleaner production, Submitted in fulfilment of the requirements of the Master of Technology degree in Cost and Management Accounting in the Department of Management Accounting, Faculty of Accounting and Informatics, Durban University of Technology, Durban, South Africa.

Doorasamy, Mishelle, 2015, "Identifying environmental and economic benefits of cleaner production in a manufacturing company: a case study of a paper and pulp manufacturing company in KwaZulu-Natal", Investment Management and Financial Innovations, Volume 12, Issue 1, p 235-246.

Fakoya, Michael Bamidele, (2014), An Adjusted Material Flow Cost Accounting Framework for Process Waste-Reduction Decisions in The South African Brewery Industry, Thesis of Doctor of Philosophy, University of South Africa.

Himme, A. (2012). Critical success factors of strategic cost reduction. Journal of Management Control, 23(3), 183-210.

Hyrslova, Jaroslava & Vagner, Miroslav & Palasek, Jiri, (2011), Material Flow Cost Accounting (MFCA)- Tool for The Optimization of Corporate Production Processes, Business Management and Education, Vol.9, No. 1, pp 5 - 18.

ISO 14051: "A new Era for MFCA Implementation and Research", Revista de Contabilidad - Spanish Accounting Review, Vol. 19, No. 1: 1-9.

Jasch, Christine, (2009), Environmental and Material Flow Cost Accounting Principles and procedures, Springer Science and Business Media B. V., Environmental Management Accounting Network (EMAN).

Kokubu, K. and Kitada, H., (2010), Conflicts and Solutions between Material Flow Cost Accounting and Conventional Management Thinking, A Paper Presented at the 6th Asia-Pacific Interdisciplinary Perspectives on Accounting Research (APIRA) Conference at University of Sydney, Australia, on 12-13 July.

May, Nadine, & Guenther, Edeltraud, (2019). "Shared benefit by Material Flow Cost Accounting in the food supply chain-The case of berry pomace as upcycled by product of a black currant juice production". Journal of Cleaner Production, Vol. (245), pp. (1-17).

Simon, H. A. (1997). Models of bounded rationality: Empirically grounded economic reason (Vol. 3). MIT press.

Schmidt, Mario & Nakajima, Michiyasu (2013), Material Flow Cost Accounting as an Approach to Improve Resource Efficiency in Manufacturing Companies, Resources, Vol. 2, pp. 358-369.

Tachikawa, Hiroshi, (2014), "Manual on material flow cost accounting: ISO 14051", Asian Productivity Organization, Tokyo, Japan, https://www.apo-tokyo.org/.

United Nations Division for Sustainable Development (UNDSD), (2001), Environmental Management Accounting Procedures and Principles, Economic & Social Affairs, United Nation, New York.

Zhang, B. and Liu, J., (2015), Empirical Study on MFCA Introduced in Sekisui Chemical Group and its Enlightenment, International Conference on Advances in Energy and Environmental Science (ICAEES 2015): 1456-1460.

Mustafa, Abdurrahman M., Asil Azimli, and Rizgar A. Sabir Jaf. 2022. "The Role of Resource Consumption Accounting in Achieving Competitive Prices and Sustainable Profitability" Energies 15, no. 11: 4155. https://doi.org/10.3390/en15114155 .

Jaf, Rizgar Abdullah Sabir, Sabr, S. A, Nader, K. A (2015)” Impact of Management Accounting Techniques on Achieve Competitive Advantage” Research Journal of Finance & Accounting, 6(4), http://www.iiste.org/Journals/index.php/RJFA/article/view/19972 .

Sabir R. A., X. Xinping, S. A. Sabr (2011). Using Target Costing to Investigates Competitive Price, World Academy of Science, Engineering and Technology 59 2011.

Jaf, R. A. S., Xinping, X., & Jaf, S. A. S. (2012) The effect of the strategic information systems on the achievement competitive advantage practical in samples of Iraqi banks. International conference on Intelligent System Design and Engineering Application Second International conference. Pp. 954 – 959.