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This introduction provides an overview of the historical development of Material Flow Cost Accounting (MFCA). From its beginnings within an environmental management project at the textile company Kunert in Southern Germany in the late 1980s and early 1990s to ISO 14051: 2011 passed more than twenty years. This article analyses the development and provides several practical examples. Publicly funded projects had proven that MFCA works for companies and could be applied successfully in order to reduce environmental impact and reduce corporate costs simultaneously. This overview gives a detailed description of a research method, developing into an international standard. To understand the MFCA approach its history and roots have to be considered. [ABSTRACT FROM AUTHOR]

Abstract: Objective: In Germany, only limited data are available to quantify the attributable resource utilization associated with adverse drug events (ADEs). The aim of this study was twofold: first, to calculate the direct treatment costs associated with ADEs leading to hospitalization and, second, to derive the excess costs and extra hospital days attributable to ADEs of inpatient treatments in selected German hospitals. Methods: This was a retrospective and medical record–based study performed from the hospitals'' perspective based on administrative accounting data from three hospitals (49,462 patients) in Germany. Total treatment costs (“analysis 1”) and excess costs (i.e., incremental resource utilization) between patients suffering from an ADE and those without ADEs were calculated by means of a propensity score–based matching algorithm (“analysis 2”). Results: Mean treatment costs (“analysis 1”) of ADEs leading to hospitalization (n = 564) were €1,978 ± 2,036 (range €191–18,147; median €1,446; €843–2,480 [Q1–Q3]). In analysis 2, the mean costs of inpatients suffering from an ADE (n = 1,891) as a concomitant disease or complication (€5,113 ± 10,059; range €179–246,288; median €2,701; €1,636–5,111 [Q1–Q3]) were significantly higher (€970; P < 0.0001) than those of non-ADE inpatients (€4,143 ± 6,968; range €154–148,479; median €2,387; €1,432–4,701 [Q1–Q3]). Mean inpatient length of stay of ADE patients (12.7 ± 17.2 days) and non-ADE patients (9.8 ± 11.6 days) differed by 2.9 days (P < 0.0001). A nationwide extrapolation resulted in annual total treatment costs of €1.058 billion. Conclusions: This is one of the first administrative data–based analyses calculating the economic consequences of ADEs in Germany. Further efforts are necessary to improve pharmacotherapy and relieve health care payers of preventable treatment costs. [Copyright &y& Elsevier]

The article focuses on the issue concerning the performance of cost accounting systems in U.S. and German companies. It indicates that the cost accounting system in German companies offer a high level of detail for managers, concentrate on cost centers and cost center accounting, and separate costs into fixed and variable components to have an easy analysis of profits. While the U.S. accounting methods do not support managerial decision making with inaccurate cost allocation resulting from widespread practice of allocating overhead costs based on direct labor. It also investigates the difference of both companies by studying the cost accounting systems of the largest German enterprises.

A survey of the cost management systems used by companies in Germany, Switzerland, and Austria shows that use of Grenzplankostenrechnung (GPK) works best when combined with a strong, highly integrated Information system and used with other complementary costing practices. [ABSTRACT FROM AUTHOR]

Objectives: Despite their increasing importance, the advanced elderly are often neglected in service utilization and costing studies. The purpose of this study was to analyze from societal perspective service utilization and direct health-care costs and its predictors in the advanced elderly population. Methods: A bottom-up costing study was conducted using a cross-sectional primary care sample aged 75+ (n = 452) in Germany. The main instruments were a questionnaire of service utilization and costs administered by an interviewer and the chronic disease score (CDS). Predictors were derived by means of multivariate regression models. Results: Respondents caused mean direct costs of &U20AC;3730 (95% CI 3203–4257) in prices of 2004/2005. This included inpatient care 34%, pharmaceuticals 29%, outpatient physician services 15%, nursing care 10%, medical supply and dentures 6%, outpatient nonphysician providers 5%, assisted living 1%, and transportation 2%. A shift from lower to middle education and a one-point increase in CDS were associated with an increase of &U20AC;1678 (95% CI 250–3369) and &U20AC;482 (95% CI 316–654), respectively. Total mean direct costs did not differ significantly between sexes. Ischemic heart disease and diabetes mellitus were associated with excess costs of &U20AC;711 and &U20AC;290, both being not significant. Altogether 55% of the respondents accounted for 90% of total direct costs. Conclusions: Advanced elderly used a wide range of health services. Our study still underestimates the true costs to society. Further research should focus on economic evaluation of new health-care programs for this increasingly important age group. [ABSTRACT FROM AUTHOR]

EXECUTIVE SUMMARY. During our in-depth study of German and U.S. costing systems, we found that German companies emphasize management accounting more, and U.S. companies place their accounting emphasis on financial reporting. In addition, more German companies than U.S. companies are satisfied with their costing systems. [ABSTRACT FROM AUTHOR]

The article focuses on decommissioning plans and their costing in Germany. It mentions that prior to the reunification of the country, seven different types of reactors were in the process of decommissioning or planning. Factors that affect economic cost are cited which include the timing of dismantlement and the features of nuclear facilities. It notes that the new licensing provisions under the Atomic Energy Act tend to create challenges related to proper definition and diverging interpretations.

Berry fruits such as black currants are known to have health-promoting effects as they contain high amounts of phytochemicals (polyphenols, anthocyanins) and dietary fibers concentrated in the peel and seeds. So far, the berry pomace by-product obtained from the production of berry juice is mainly subject to incineration and less recognized by companies as an opportunity to create additional value. Material Flow Cost Accounting is a powerful tool when it comes to the identification of resource inefficiencies in production systems and can provide useful information as an ad-hoc analysis supporting investment decisions, such as the extension of the product portfolio. This study investigates the material efficiency potential of a black currant juice production in Germany while considering potentials for cost reduction, revenue generation, and carbon dioxide mitigation resulting from the avoidance and upcycling of food waste. We used Material Flow Cost Accounting in combination with carbon footprinting and probabilistic scenario analysis to examine the subject. The analysis showed that, in terms of the global warming potential, the environmental performance of the main product, black currant juice, benefits from the upcycling of the pomace to a marketable product. From the economic side, we could not demonstrate a reasonable amortization of the additional investment costs. However, the scenario and uncertainty analysis revealed promising optimization strategies which would lead to an increase in profit of about 13%: first, additional use of apple pomace and second, the production of high-quality, organic pomace to achieve a selling price of at least €2.00/kg as a functional food supplement or in pharmaceutical and cosmetic applications. • Juice producers can create added value by upcycling berry pomace. • Berry pomace can be used as a functional food supplement. • MFCA can provide useful information for investment decisions. • High-quality products made from berry pomace can increase the revenue. • Replacing macronutrients in bakery products with berry pomace saves carbon dioxide. [ABSTRACT FROM AUTHOR]

German chemicals company Lanxess AG posted net profit for the third quarter of 2009 of €23 million, down 59% from €56 million for 3Q 2008. However, thanks to strong performance in China and successful cost-cutting measures the figure was much higher than the €9.1 million expected by analysts, the company reports. Net profit was also up 35% on the 2Q 2009 level of €17 million. [Copyright &y& Elsevier]