The importance of waste accounting in the Circular Economy: the MCFA Method

In the field of the circular economy, the tools for the registration and accounting of materials acquire fundamental importance, since the success of the application of this new economic paradigm will depend on it. In order to improve the management of the materials that circulate through the compan...

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Autor principal: Puigvert Romia, Mateo Ángel
Formato: Artículo publishedVersion
Lenguaje:Español
Publicado: CIMBAGE - IADCOM - Facultad de Ciencias Económicas - Universidad de Buenos Aires 2023
Materias:
CONTABILIDAD
COSTES
RESIDUOS
COSTES MEDIOAMBIENTALES
ECONOMÁA CIRCULAR
ACCOUNTING
COSTS
WASTE
ENVIRONMENTAL COSTS
CIRCULAR ECONOMY
Acceso en línea:https://ojs.economicas.uba.ar/CIMBAGE/article/view/2901
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=cimbage&d=2901_oai
Aporte de:
Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires
id I28-R145-2901_oai
record_format dspace
spelling I28-R145-2901_oai2025-02-11 Puigvert Romia, Mateo Ángel 2023-11-27 In the field of the circular economy, the tools for the registration and accounting of materials acquire fundamental importance, since the success of the application of this new economic paradigm will depend on it. In order to improve the management of the materials that circulate through the company, we must have the appropriate accounting information mechanisms to indicate the correct accounting of those with the objective of obtaining the maximum benefit, both economic and environmental. A method such as the “Material Flow Accounting Method (MCFA) can help us in achieving the objectives; For this, we present a brief work on it to identify the advantages that its application can offer us. Advantages that the traceability of materials within the company, with the associated costs, has facilitated the implementation of the circular economy within the organizations. All this without forgetting the importance of continuing to search for new methods of accounting for materials or improving current management accounting methods. En el ámbito de la economía circular las herramientas para el registro y la contabilización de los materiales adquieren una importancia fundamental, pues de ello dependerá el éxito de la aplicación de este nuevo paradigma económico. Para mejorar la gestión de los materiales que circulan por la empresa debemos contar con los mecanismos de información contable adecuados para que nos indiquen la correcta contabilización de aquellos con el objetivo de la obtención del máximo beneficio, tanto económico, como medioambiental. Un método como el “Método de Contabilidad de Flujo de Materiales (MCFA) nos puede servir de ayuda en la consecución de los citados objetivos; para ello presentamos un breve trabajo sobre el mismo para identificar las ventajas que nos puede ofrecer su aplicación. Ventajas que la trazabilidad de los materiales en el seno de la empresa, con los costes que llevan asociados nos ha de facilitar la implementación de la economía circular en el seno de las organizaciones. Todo ello sin olvidar la importancia de continuar en la búsqueda de nuevos métodos de contabilización de los materiales ni la mejora de los actuales métodos de contabilidad de gestión. application/pdf text/html https://ojs.economicas.uba.ar/CIMBAGE/article/view/2901 10.56503/CIMBAGE/Vol.2/Nro.25(2023)p.62-75 spa CIMBAGE - IADCOM - Facultad de Ciencias Económicas - Universidad de Buenos Aires https://ojs.economicas.uba.ar/CIMBAGE/article/view/2901/3723 https://ojs.economicas.uba.ar/CIMBAGE/article/view/2901/3758 Derechos de autor 2023 Cuadernos del CIMBAGE Cuadernos del CIMBAGE; Vol. 2 No. 25 (2023): Cuadernos del CIMBAGE N°25 (Diciembre 2023); 62-75 Cuadernos del CIMBAGE; Vol. 2 Núm. 25 (2023): Cuadernos del CIMBAGE N°25 (Diciembre 2023); 62-75 1669-1830 1666-5112 CONTABILIDAD COSTES RESIDUOS COSTES MEDIOAMBIENTALES ECONOMÁA CIRCULAR ACCOUNTING COSTS WASTE ENVIRONMENTAL COSTS CIRCULAR ECONOMY The importance of waste accounting in the Circular Economy: the MCFA Method La importancia de la contabilización de los residuos en la Economía Circular: el Método MCFA info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=cimbage&d=2901_oai
institution Universidad de Buenos Aires
institution_str I-28
repository_str R-145
collection Repositorio Digital de la Universidad de Buenos Aires (UBA)
language Español
orig_language_str_mv spa
topic CONTABILIDAD
COSTES
RESIDUOS
COSTES MEDIOAMBIENTALES
ECONOMÁA CIRCULAR
ACCOUNTING
COSTS
WASTE
ENVIRONMENTAL COSTS
CIRCULAR ECONOMY
spellingShingle CONTABILIDAD
COSTES
RESIDUOS
COSTES MEDIOAMBIENTALES
ECONOMÁA CIRCULAR
ACCOUNTING
COSTS
WASTE
ENVIRONMENTAL COSTS
CIRCULAR ECONOMY
Puigvert Romia, Mateo Ángel
The importance of waste accounting in the Circular Economy: the MCFA Method
topic_facet CONTABILIDAD
COSTES
RESIDUOS
COSTES MEDIOAMBIENTALES
ECONOMÁA CIRCULAR
ACCOUNTING
COSTS
WASTE
ENVIRONMENTAL COSTS
CIRCULAR ECONOMY
description In the field of the circular economy, the tools for the registration and accounting of materials acquire fundamental importance, since the success of the application of this new economic paradigm will depend on it. In order to improve the management of the materials that circulate through the company, we must have the appropriate accounting information mechanisms to indicate the correct accounting of those with the objective of obtaining the maximum benefit, both economic and environmental. A method such as the “Material Flow Accounting Method (MCFA) can help us in achieving the objectives; For this, we present a brief work on it to identify the advantages that its application can offer us. Advantages that the traceability of materials within the company, with the associated costs, has facilitated the implementation of the circular economy within the organizations. All this without forgetting the importance of continuing to search for new methods of accounting for materials or improving current management accounting methods.
format Artículo
publishedVersion
author Puigvert Romia, Mateo Ángel
author_facet Puigvert Romia, Mateo Ángel
author_sort Puigvert Romia, Mateo Ángel
title The importance of waste accounting in the Circular Economy: the MCFA Method
title_short The importance of waste accounting in the Circular Economy: the MCFA Method
title_full The importance of waste accounting in the Circular Economy: the MCFA Method
title_fullStr The importance of waste accounting in the Circular Economy: the MCFA Method
title_full_unstemmed The importance of waste accounting in the Circular Economy: the MCFA Method
title_sort importance of waste accounting in the circular economy: the mcfa method
publisher CIMBAGE - IADCOM - Facultad de Ciencias Económicas - Universidad de Buenos Aires
publishDate 2023
url https://ojs.economicas.uba.ar/CIMBAGE/article/view/2901
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=cimbage&d=2901_oai
work_keys_str_mv AT puigvertromiamateoangel theimportanceofwasteaccountinginthecirculareconomythemcfamethod
AT puigvertromiamateoangel laimportanciadelacontabilizaciondelosresiduosenlaeconomiacircularelmetodomcfa
AT puigvertromiamateoangel importanceofwasteaccountinginthecirculareconomythemcfamethod
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