Nguyen Thi Kim Huyen

Main Article Content

Abstract

The material flows cost accounting (MFCA) method applied in steel production enterprises is one of the solutions to improve the production process, the input of materials, and environmental performance, and to fundamentally renovate price calculation. Through a survey of  119 accountants and managers working in 13 steel enterprises in Thai Nguyen, it is indicated that the application of MFCA depends on the legal documents on the environmental accounting, strategy, resources, and accounting system of those enterprises.

Keywords: Material flow cost accounting (MFCA), steel production enterprises.

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