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Application of Management Accounting in Company Sustainability
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作者 Weiru Sun 《Journal of Management Science & Engineering Research》 2022年第1期30-34,共5页
This report illustrates how management accounting can be used in helping an organization reach sustainability by applying four main tools in management accounting to a dairy company.These tools are Life-Cycle Analysis... This report illustrates how management accounting can be used in helping an organization reach sustainability by applying four main tools in management accounting to a dairy company.These tools are Life-Cycle Analysis,Identification of Relevant Costs,Activity-Based Costing(ABC)System and Balancing Score Card,all of which can help qualify and consequently quantify the various costs(including environmental costs)incurred during the operation of a company.Besides that,the above tools can also be utilised in a company’s decision-making processes by the man-agement team.Thus,it is suggested that companies integrate these tools into their reporting system.This report illustrates the definition of a sustainable organization in the beginning,followed by detailed descriptions of the four management accounting tools,together with their applications to a diary company.The report ends with a summary on which type of role each tool plays in the re-porting system. 展开更多
关键词 Management accounting Cost accounting Company sustainability organization sustainability
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Recent Advances in Mn,Fe,Co,and Ni-Catalyzed Organic Reactions
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作者 Lu-Jie Li Yuli He +5 位作者 Yunhui Yang Jun Guo Zhan Lu Congyang Wang Shaolin Zhu Shou-Fei Zhu 《CCS Chemistry》 CSCD 2024年第3期537-584,共48页
This paper reviewed the recent research progress of organic reactions catalyzed by four typical earthabundant and 3d metal catalysts:Mn,Fe,Co,and Ni complexes and mainly focused on the reactions in which these 3d meta... This paper reviewed the recent research progress of organic reactions catalyzed by four typical earthabundant and 3d metal catalysts:Mn,Fe,Co,and Ni complexes and mainly focused on the reactions in which these 3d metal catalysts exhibited obvious advantages over other catalysts.The mechanism that makes these 3d metal catalysts show unusual properties is another focus of this paper.An outlook on 3d metal complexes-catalyzed organic reactions was also considered. 展开更多
关键词 Earth-abundant metal catalysts sustainable organic synthesis structure-function relationships organometallic intermediates hydrocarbon transformations
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