A Preliminary Concept for an IT-Supported Industrial Symbiosis (IS) Tool Using Extended Material Flow Cost Accounting (MFCA)—Impulses for Environmental Management Information Systems (EMIS)

Lütje, Anna; Möller, Andreas; Wohlgemuth, Volker

doi:10.1007/978-3-319-99654-7_11

Cited by 8 publications

(23 citation statements)

References 29 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The stream could be defined as material, water, or energy flow. For materials, the physical state (solid, liquid, gas) is also requested ( Bakogianni et al , 2019 ; Fraccascia, 2020 ; Fraccascia et al , 2020 ; Fraccascia & Yazan, 2018 ; John Nurminen Foundation, 2018 ; Kutsikos, 2018 ; Lütje et al , 2018 ; Lütje et al , 2019 ; Marconi et al , 2018 ; Sun et al , 2017 ; van Capelleveen et al , 2018b ; Yeo et al , 2019b ).…”

Section: Resultsmentioning

confidence: 99%

Industrial symbiosis platforms for synergy identification and their most important data points: a systematic review

Akrivou¹,

Łȩkawska-Andrinopoulou²,

Tsimiklis³

et al. 2021

Open Res Europe

View full text Add to dashboard Cite

Background: Industrial symbiosis (IS) primarily involves interfirm utilization of industrial residual resources. An important factor determining the success of IS is the identification and matching of cooperation opportunities. Digital tools, including IS platforms, are considered facilitators of this process. This systematic literature review addresses the research question: ‘Which are the most important data points of an IS platform and how can they be used for the promotion of IS?’. Methods: The review is based on scientific publications from the following academic research databases: ScienceDirect, Scopus, SpringerLink, Wiley Online Library, AISel and IEEE (via Google Scholar), and grey literature obtained through a customized Google search technique, last performed on 9/3/2021. Records were included according to their scientific content, namely if the document: i) examined the identification of synergies utilizing ICT tools, ii) data requirements or platform related information were presented or iii) the impact of a digital tool in promoting IS was discussed. Exclusion criteria were: articles not written in English, not peer-reviewed, published before 2016 or document type other than scientific article, conference paper or EU project deliverable. Two independent reviewers performed title scanning and abstract reading of the documents to reduce the risk of bias. Results: The total number of records included after abstract and full text reading was 32. The main results of this review suggest that two significant types of data points are encountered in IS platforms; i) data required for synergy identification and ii) platform related information. Conclusions: A possible limitation of the study is a minor risk of bias due to one reviewer performing full text reading and synthesis of results; however, they reported to and consulted with the supervising reviewer. Overall, the results indicate that several types of data points are required for effective matching and successful promotion of IS through digital tools.

show abstract

Section: Resultsmentioning

confidence: 99%

Industrial symbiosis platforms for synergy identification and their most important data points: a systematic review

Akrivou¹,

Łȩkawska-Andrinopoulou²,

Tsimiklis³

et al. 2021

Open Res Europe

View full text Add to dashboard Cite

show abstract

“…This can be done via initial output-input matchmakings, but manual data entry of individual residual material flows is too cost-intensive from an economic point of view. So this can be partly tackled by (semi-) automated data gathering via specific sensors during the production processes [54]. Furthermore, many researchers argue that incorporating environmental data sets can benefit the IS identification tool regarding the exploration and assessment of IS opportunities [9,16,35,36,37].…”

Section: Discussion and Concluding Remarksmentioning

confidence: 99%

Enabling the Identification of Industrial Symbiosis through ICT

Luetje¹,

Willenbacher²,

Möller³

et al. 2019

Proceedings of the Annual Hawaii International Conference on System Sciences

Self Cite

View full text Add to dashboard Cite

Industrial Symbiosis (IS) is an emerging business tool with a systemic and collaborative approach to optimize and close cycles of materials and energy by identifying synergies and fostering cross-sectoral cooperation among economic actors. The major facilitator of revealing IS opportunities for organizations is both analyzing the status quo with quantitative methods and connecting the supply and demand of the entities involved through an adequate Information Communication Technology (ICT) solution. This study analyzed the extant body of literature and the corresponding ICT tools of IS in order to design a preliminary concept of an Information Technology (IT) supported IS tool that supports the identification and assessment of IS potentials, providing more transparency among market players and proposing potential cooperation partners according to selectable criteria (e.g. geographical radius, material properties, material quality, purchase quantity, delivery period), bringing synergy partners together.

show abstract

“…Cost accounting is different from financial accounting but it provides information that is used in financial accounting (Guarini et al, 2018& Lütje et al, 2018.…”

Section: Applications Of Cost Accounting In Businessmentioning

confidence: 99%

Key Factors and Perspectives in Cost Accounting with Real-Time Patterns

Alhabeeb¹,

Abdullah³

2022

sajssh

View full text Add to dashboard Cite

Cost accounting term describe by chartered institute of management accountants (CIMA). Cost accounting helpsthe company to calculate total cost details regarding the product so that according to total Cost Company can fix the sale price of the product including profit margin percentage. Cost accounting can be of type standard, marginal, lean, activity based. Cost is the monetary term of a product that is set up by measuring its various internal costs including labor, material, overheads, etc. Costing is the technique to calculate the cost of the product by calculating various factors. Cost accounting is next to costing which relates and analyzes the various costing data and interpretsit to the management which helpsto improve the efficiency of the business by controlling the various problems that occur in the business. Cost accountancy is the art and science of the cost accountant. The main objective of cost accounting is to help the managerial personnel to make decisions about the product sale price, control production cost, and maximize the profit ratio. Based upon the cost sheet cost accounting can decide the estimated cost or actual cost of the product. Cost sheets include different types of costs incurred during the product manufacturing process.

show abstract

A Preliminary Concept for an IT-Supported Industrial Symbiosis (IS) Tool Using Extended Material Flow Cost Accounting (MFCA)—Impulses for Environmental Management Information Systems (EMIS)

Cited by 8 publications

References 29 publications

Industrial symbiosis platforms for synergy identification and their most important data points: a systematic review

Industrial symbiosis platforms for synergy identification and their most important data points: a systematic review

Enabling the Identification of Industrial Symbiosis through ICT

Key Factors and Perspectives in Cost Accounting with Real-Time Patterns

Contact Info

Product

Resources

About