id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajfa-7033	Chang, Shen-Ho; Chiu, AnAn; Chu, Chin Ling; Wang, Teng-Shih; Wang, Teng-Shih; Hsieh, Tsung-I	Material Flow Cost Accounting System for Decision Making: The Case of Taiwan SME in the Metal Processing Industry	2015	18	.pdf	application/pdf	7961	385	46	Product costs (positive product costs) or losses (negative product costs) are calculated on the same basis (Nakajima, 2004, 2009). Data collection is used to quantify the quantities of input and output against each quantity center based on material balance, and to collect the relevant costs for each quantity center, including material costs, energy costs, system costs and waste treatment costs.	cache/ajfa-7033.pdf	txt/ajfa-7033.txt