مقاله انگلیسی رایگان در مورد کاربرد حسابداری مدیریت در مدلهای کسب و کار – الزویر 2018

1. Introduction

2. Inbound regenerative management accounting overview

3. Eco-efficient business model trough inbound regenerative management accounting

4. Discussions and conclusions

References

Inbound regenerative management accounting as a cost control process is a fundamental shift in the world of business due to the changes it implies upon the mentality of seeing and developing a business model. More and more economic entities begin to realize the eco efficient potential they have at their disposal and are beginning to replace linear business models with circular business models. Within a linear business model the economic entity controlled the production and distribution processes using management accounting and calculation cost methods using implicit explicit and mix costs. The classic management accounting tool offers its usefulness mostly to investors and shareholders ensuring high return rats and increases overall profit neglecting the social and environmental impact and generating tons of wastes in the process. Inbound management accounting represents a new and eco-efficient way of managing the production and distribution process, raising awareness and boosting social responsibility and in the same time generating high return rats and considerable profit on medium and long term while gaining comparative advantage on the global market.

Introduction

In the recent decade social inquiries and customer surveys underline the preference of customers and potential customers’ preference towards selecting products and services focused on their needs instead of satisfying the needs of companies. Circular business mode, with the help of regenerative management accounting as a process underline the importance of being a part of the dialog between individuals as potential customers of products and services and economic entities which can provide those products and services in a transparent mode, sharing helpful and relevant content with the community and drawing individuals towards their business. This paper presents some considerations regarding the role of regenerative cost accounting in offering managers, investors and shareholders the tools and eco-efficient way of thinking necessary to succeed in business while considering the costs of regeneration right from the start of the production processes.