In material flow cost accounting (MFCA), input manufacturing costs are categorised into material costs, waste treatment costs and which of the following?
A、System costs and energy costs
B、Positive product costs
C、Negative product costs
D、Positive products costs and negative product costs
A、System costs and energy costs
B、Positive product costs
C、Negative product costs
D、Positive products costs and negative product costs
【参考答案及解析】
'Input' costs consist of material costs, waste management costs, energy costs and system costs (labour and overhead costs). Output costs are allocated between positive products (good finished output) and negative product costs (cost of waste and emissions).
'Input' costs consist of material costs, waste management costs, energy costs and system costs (labour and overhead costs). Output costs are allocated between positive products (good finished output) and negative product costs (cost of waste and emissions).