TITLE:
Enhancing Sustainability in Forestry Using Material Flow Cost Accounting
AUTHORS:
Konstantinos G. Papaspyropoulos, Dimitrios Karamanolis, Christos K. Sokos, Periklis K. Birtsas
KEYWORDS:
Environmental Management Accounting, Public Forest Service, Sustainable Management of Forest Resources, Emissions, Energy Efficiency
JOURNAL NAME:
Open Journal of Forestry,
Vol.6 No.5,
August
11,
2016
ABSTRACT: Forestry
is an applied science related to the sustainable management of natural
resources. Many scientific disciplines influence forest science including
ecology, economics and other social sciences. In this paper, it is proposed to
promote the sustainable management of forest resources using a method coming
from the Environmental Management Accounting discipline. The method is Material
Flow Cost Accounting, which assists managers to recognize material and energy
inefficiencies in production processes and create cost savings for the
organization. Through a study of the methodology and using forestry examples,
it is shown that Material Flow Cost Accounting can be a useful tool for forest
managers, either in Public Forest Service, or other forestry organizations.