We develop a material flow cost accounting system for planning efficient and inefficient costs in arbitrary production processes. The basis of this accounting system is a material flow model with waste and rejects as the main factors of material losses, which is used to determine efficient and inefficient material demand at quantity center and product unit level. This production theoretical foundation enables an extension of the known material flow cost accounting system by a cost unit accounting and clarifies the relationships to other cost accounting systems. Finally, we discuss the necessary steps to implement material cost accounting as a marginal cost accounting system to provide relevant information for short-term decisions.

我们开发了物料流成本会计系统，用于计划任意生产过程中的有效成本和低效率成本。该会计系统的基础是一个以废物和废品为主要损失因素的物料流模型，该模型用于确定数量中心和产品单位水平上的有效和无效物料需求。这种生产理论基础使已知的物料流成本会计系统可以通过成本单位会计进行扩展，并阐明与其他成本会计系统的关系。最后，我们讨论了实现材料成本会计作为边际成本会计系统以为短期决策提供相关信息的必要步骤。