Energy Cost Accounting: Conventional and Flow-oriented Approaches

Subject Areas : Management Accounting

Zahra Dianati Deilami ¹ , Mojde Derakhshan ²

1 - استادیار گروه حسابداری دانشگاه خوارزمی، عضو انجمن حسابداری مدیریت ایران و انجمن مهندسی مالی ایران
2 - دانشجوی کارشناسی ارشد دانشگاه علامه طباطبایی

Received: 2015-09-11 Accepted : 2015-11-08 Published : 2016-03-20

Keywords: energy cost, energy cost accounting, flow cost accounting,

Abstract :

Due to the increasing importance of energy resources and prevent their loss ,In this study, using philosophical method and rational approach and comparison between conventional energy cost accounting and conventional energy cost accounting approaches found that Material and Energy Flow Cost Accounting (MEFCA) can be taken as a comprehensive and closed instrument to identify and analyze energy inefficiencies. From this two questions arise: (1) Can MEFCA replace a conventional (German) energy costing? (2) if not, can/should it be integrated with conventional energy costing to press home the advantages of both approaches?This paper shows that in response to First question, like most of other environmental cost accounting approaches, MEFCA should be understood as a specific accounting method to improve economic and environmental decision making with respect to material (and energy) usage. So, it does not (and cannot) replace the already existing body of conventional (energy) cost accounting methods and the cost knowledge generated by them. In particular, it does not provide useful support for decision making on prices and product programs (types and quantities of products). Second, in fact, a conventional energy costing concept can provide a multitude of the information the MEFCA needs to appraise the cost of the flows. So, it is reasonable to identify and use the interdependencies between the two approaches.

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