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Corporate material flow management in Thailand: The way to material flow cost accounting

Author

Listed:
  • Yagi, Michiyuki
  • Kokubu, Katsuhiko
Abstract
In recent years, material flow cost accounting (MFCA) has gradually been recognized in Asia by the standardization of ISO 14051 and 14052 and by the project of dissemination undertaken by the Asian Productivity Organization (APO). However, MFCA is still not used across the board. This study analyzes the characteristics of material flow (MF) management to facilitate the expanded use of MFCA. The research framework of this study investigates the degree of MF management and the sequential relationships among financial factors, MF management, and waste performance, based on a questionnaire survey of non-financial listed companies in Thailand. Fifty-eight percent of the respondent firms answer that they are managing MF information (self-rating). Meanwhile, 50%, 49%, 29%, and 24% of the firms actually disclose the amounts of total waste, hazardous waste, raw materials consumed, and recycled waste, respectively. The results of this study show that respondent firms with MF management (self-rating) are more likely to manage/disclose total waste, hazardous waste, and raw materials consumed than those without it. In terms of financial factors, cost ratio and profitability are likely to affect firm decisions regarding whether to manage the MF. Additionally, MF management is likely to decrease the hazardous waste ratio. The series of results shows that firms in Thailand are more likely to be concerned about hazardous waste management than resource efficiency. Therefore, hazardous waste should probably be thoroughly managed, as a preliminary step in the promotion of MFCA.

Suggested Citation

  • Yagi, Michiyuki & Kokubu, Katsuhiko, 2018. "Corporate material flow management in Thailand: The way to material flow cost accounting," MPRA Paper 87926, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:87926
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    File URL: https://mpra.ub.uni-muenchen.de/87926/1/MPRA_paper_87926.pdf
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    References listed on IDEAS

    as
    1. Robert Simons, 1994. "How new top managers use control systems as levers of strategic renewal," Strategic Management Journal, Wiley Blackwell, vol. 15(3), pages 169-189, March.
    2. Kuosmanen, Timo & Kazemi Matin, Reza, 2011. "Duality of weakly disposable technology," Omega, Elsevier, vol. 39(5), pages 504-512, October.
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    Cited by:

    1. Moses Nyakuwanika & Huibrecht Margaretha van der Poll & John Andrew van der Poll, 2021. "A Conceptual Framework for Greener Goldmining through Environmental Management Accounting Practices (EMAPs): The Case of Zimbabwe," Sustainability, MDPI, vol. 13(18), pages 1-26, September.
    2. Thuy Thanh Tran & Christian Herzig, 2020. "Material Flow Cost Accounting in Developing Countries: A Systematic Review," Sustainability, MDPI, vol. 12(13), pages 1-18, July.
    3. Yagi, Michiyuki & Kokubu, Katsuhiko, 2019. "Waste Decomposition Analysis in Japanese manufacturing sectors for Material Flow Cost Accounting," MPRA Paper 92999, University Library of Munich, Germany.
    4. Yagi, Michiyuki & Kokubu, Katsuhiko, 2020. "A Framework of Sustainable Consumption and Production from the Production Perspective: Application to Thailand and Vietnam," MPRA Paper 103931, University Library of Munich, Germany.

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    More about this item

    Keywords

    Material flow management; Thailand; Waste performance; Material flow cost accounting; Data envelopment analysis;
    All these keywords.

    JEL classification:

    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • Q53 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Air Pollution; Water Pollution; Noise; Hazardous Waste; Solid Waste; Recycling
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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