{"id":"https://openalex.org/W174800002","doi":"https://doi.org/10.1007/978-1-4020-8913-8_22","title":"Implementing Material Flow Cost Accounting in a Pharmaceutical Company","display_name":"Implementing Material Flow Cost Accounting in a Pharmaceutical Company","publication_year":2008,"publication_date":"2008-01-01","ids":{"openalex":"https://openalex.org/W174800002","doi":"https://doi.org/10.1007/978-1-4020-8913-8_22","mag":"174800002"},"language":"en","primary_location":{"id":"doi:10.1007/978-1-4020-8913-8_22","doi":"https://doi.org/10.1007/978-1-4020-8913-8_22","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-1-4020-8913-8_22","pdf_url":null,"source":{"id":"https://openalex.org/S4210168282","display_name":"Eco-efficiency in industry and science","issn_l":"1389-6970","issn":["1389-6970","2452-1612"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310320108","host_organization_name":"Springer Nature (Netherlands)","host_organization_lineage":["https://openalex.org/P4310320108","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature (Netherlands)","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Eco-Efficiency in Industry and Science","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W320938405","display_name":"Environmental Management Accounting for Cleaner Production"},"type":"book-chapter","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5038638665","display_name":"Yasushi Onishi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I98251052","display_name":"Tezukayama University","ror":"https://ror.org/0210pwe06","country_code":"JP","type":"education","lineage":["https://openalex.org/I98251052"]}],"countries":["JP"],"is_corresponding":true,"raw_author_name":"Yasushi Onishi","raw_affiliation_strings":["Faculty of Business Administration, Tezukayama University, Tezukayama, Japan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Business Administration, Tezukayama University, Tezukayama, Japan","institution_ids":["https://openalex.org/I98251052"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5027676914","display_name":"Katsuhiko Kokubu","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I65837984","display_name":"Kobe University","ror":"https://ror.org/03tgsfw79","country_code":"JP","type":"education","lineage":["https://openalex.org/I65837984"]}],"countries":["JP"],"is_corresponding":false,"raw_author_name":"Katsuhiko Kokubu","raw_affiliation_strings":["Kobe University, Kobe, Japan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kobe University, Kobe, Japan","institution_ids":["https://openalex.org/I65837984"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5074985622","display_name":"Michiyasu Nakajima","orcid":"https://orcid.org/0000-0001-8695-8161","observed_orcids":["https://orcid.org/0000-0001-8695-8161"]},"institutions":[{"id":"https://openalex.org/I56624758","display_name":"Kansai University","ror":"https://ror.org/03xg1f311","country_code":"JP","type":"education","lineage":["https://openalex.org/I56624758"]}],"countries":["JP"],"is_corresponding":false,"raw_author_name":"Michiyasu Nakajima","raw_affiliation_strings":["Kansai University, Suita, Japan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kansai University, Suita, Japan","institution_ids":["https://openalex.org/I56624758"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5038638665"],"corresponding_institution_ids":["https://openalex.org/I98251052"],"apc_list":null,"apc_paid":null,"fwci":3.4551,"has_fulltext":false,"cited_by_count":30,"citation_normalized_percentile":{"value":0.91861241,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":null,"issue":null,"first_page":"395","last_page":"409"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.8320000171661377,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.8320000171661377,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0925000011920929,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10539","display_name":"Sustainable Supply Chain Management","score":0.032600000500679016,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/material-flow-cost-accounting","display_name":"material flow cost accounting","score":0.9990000128746033},{"id":"https://openalex.org/keywords/pharmaceutical-manufacturing","display_name":"pharmaceutical manufacturing","score":0.746999979019165},{"id":"https://openalex.org/keywords/waste-reduction","display_name":"waste reduction","score":0.8920000195503235},{"id":"https://openalex.org/keywords/management-control-systems","display_name":"management control systems","score":0.8330000042915344},{"id":"https://openalex.org/keywords/performance-evaluation-human-resources","display_name":"performance evaluation (human resources)","score":0.8420000076293945},{"id":"https://openalex.org/keywords/continuous-improvement","display_name":"continuous improvement","score":0.5910000205039978}],"concepts":[{"id":"https://openalex.org/C521751864","wikidata":"https://www.wikidata.org/wiki/Q1729207","display_name":"Christian ministry","level":2,"score":0.6853770017623901},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4883391559123993},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.46294012665748596},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.4468829333782196},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.37875819206237793},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.3480069637298584},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.32079949975013733},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3004159927368164},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.18812012672424316},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-1-4020-8913-8_22","doi":"https://doi.org/10.1007/978-1-4020-8913-8_22","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-1-4020-8913-8_22","pdf_url":null,"source":{"id":"https://openalex.org/S4210168282","display_name":"Eco-efficiency in industry and science","issn_l":"1389-6970","issn":["1389-6970","2452-1612"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310320108","host_organization_name":"Springer Nature (Netherlands)","host_organization_lineage":["https://openalex.org/P4310320108","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature (Netherlands)","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Eco-Efficiency in Industry and Science","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/12","display_name":"Responsible consumption and production","score":1.0}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":30,"referenced_works":["https://openalex.org/W27719793","https://openalex.org/W163735232","https://openalex.org/W173899489","https://openalex.org/W212121433","https://openalex.org/W564080421","https://openalex.org/W627163230","https://openalex.org/W649503937","https://openalex.org/W654925899","https://openalex.org/W1509861370","https://openalex.org/W1537984582","https://openalex.org/W1556064267","https://openalex.org/W1571851173","https://openalex.org/W1692116029","https://openalex.org/W2000595676","https://openalex.org/W2000874302","https://openalex.org/W2022838122","https://openalex.org/W2023327046","https://openalex.org/W2028246294","https://openalex.org/W2041256352","https://openalex.org/W2046697963","https://openalex.org/W2053972723","https://openalex.org/W2075726126","https://openalex.org/W2081963896","https://openalex.org/W2129028140","https://openalex.org/W2215143415","https://openalex.org/W2505899890","https://openalex.org/W2590153891","https://openalex.org/W2789494395","https://openalex.org/W4210847660","https://openalex.org/W4233325417"],"related_works":["https://openalex.org/W3093033165","https://openalex.org/W4288926705","https://openalex.org/W4413040304","https://openalex.org/W2965855642","https://openalex.org/W7025917215","https://openalex.org/W4252538761","https://openalex.org/W2368444947","https://openalex.org/W3115335936","https://openalex.org/W2907471022","https://openalex.org/W2082627111"],"abstract_inverted_index":null,"counts_by_year":[{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":3},{"year":2017,"cited_by_count":5},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":8},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
