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Carbon and Material Flow Cost Accounting
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Stefan Nertinger entwickelt geeignete Methoden und Anstze zur Integration von Material Flow Cost Accounting (MFCA) und Carbon Footprint (CF), um Unternehmen dabei zu untersttzen, nachhaltigen Erfolg zu erreichen. Seine drei Integrationsmodelle zeigen innovative methodische Verknpfungen zwischen den Anstzen der kobilanzierung und der Kostenrechnung. Die dargestellte Konzeption des integrierten Instruments als PDCA-im-PDCA im Nachhaltigkeitscontrolling und -management bietet das Potenzial einer kontinuierlichen Verbesserung und Weiterentwicklung der Nachhaltigkeitsleistung des Unternehmens und der Generierung nachhaltigen Erfolgs.
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