Material Flow Cost Accounting: Concepts, Related Research, and Applications for Measuring Carbon Dioxide Emissions

Authors

  • Paweena Orapin Lecturer, Ph.D., Faculty of Commerce and Accountancy, Chulalongkorn Business School, E-mail: paweena@cbs.chula.ac.th
  • Prapaporn Kiattikulwattana Associate Professor, Ph.D., Faculty of Commerce and Accountancy, Chulalongkorn Business School, E-mail: prapaporn@cbs.chula.ac.th
  • Wila-sini Wongkaew Assistant Professor, Ph.D., Faculty of Commerce and Accountancy, Chulalongkorn Business School, E-mail: wilasini@cbs.chula.ac.th
  • Sansakrit Vichitlekarn Assistant Professor, Ph.D., Faculty of Commerce and Accountancy, Chulalongkorn Business School, E-mail: wilasini@cbs.chula.ac.th

Keywords:

Material Flow Cost Accounting, Carbon Dioxide Emissions

Abstract

This article discusses the development of Material Flow Cost Accounting concepts, explains the key principles of Material Flow Cost Accounting, reviews research findings on the application of Material Flow Cost Accounting in various organizations, and describes approaches for applying Material Flow Cost Accounting to assess carbon dioxide emissions.

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Published

2026-01-07

How to Cite

Orapin, P., Kiattikulwattana, P. ., Wongkaew, W.- sini, & Vichitlekarn, S. (2026). Material Flow Cost Accounting: Concepts, Related Research, and Applications for Measuring Carbon Dioxide Emissions. NIDA Business Journal, (37), 80–93. retrieved from https://so10.tci-thaijo.org/index.php/NIDABJ/article/view/3219

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Academic Articles