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Relationship between Green Design and Material Flow Cost Accounting in the Context of Effective Resource Utilization

Graduate School of Design, National Yunlin University of Science and Technology, Yunlin 640, Taiwan
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Sustainability 2019, 11(7), 1974; https://doi.org/10.3390/su11071974
Received: 27 February 2019 / Revised: 26 March 2019 / Accepted: 28 March 2019 / Published: 3 April 2019
The consumption of fossil fuels has been gradually exhausting resources and deteriorating the environment on a global scale. There are two ways to resolve these problems: The application of green energy and new materials; and the development of energy efficiency techniques such as green design and material flow cost accounting. Material flow cost accounting does not create new sources of energy, but its implementation can encourage the effective use of resources or reduce the consumption of resources, and hence reduce the impact on the environment. The International Organization for Standardization has enacted material flow cost accounting as an international standard, and this will have a profound impact on multinational firms. This paper examines material flow cost accounting in the context of grounded theory, and conducts a case study on the companies which have implemented material flow cost accounting. The purpose of this research is to identify the relationship between material flow cost accounting and green design, and to provide a reference for the production design of the enterprise. After analysis, material flow cost accounting can generate detailed waste data, and provide a green design reference in actual energy conservation. These two outcomes complement each other, and will support achievement of the goal of mutual financial and environmental protection. View Full-Text
Keywords: ISO-14051; material flow cost accounting; green design; green accounting ISO-14051; material flow cost accounting; green design; green accounting
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Tu, J.-C.; Huang, H.-S. Relationship between Green Design and Material Flow Cost Accounting in the Context of Effective Resource Utilization. Sustainability 2019, 11, 1974.

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