Hyršlová, Jaroslava; Vágner, Miroslav; Palásek, Jiří - In: Český finanční a účetní časopis 2009 (2009) 4, pp. 73-85
Material Flow Cost Accounting (hereinafter MFCA) belongs to very important methods of Environmental Cost Accounting (and thus also of Environmental Management Accounting). It is a basic tool of management approach referred to as flow management, whose aim is to manage mainly production processes...