Comparative assessment of kiwifruit and citrus production using material flow cost accounting (MFCA) and traditional cost accounting (TCA)

This study comparatively evaluates kiwifruit and citrus cultivation using both Material Flow Cost Accounting (MFCA) and Traditional Cost Accounting (TCA) frameworks to identify hidden inefficiencies and evaluate cost–sustainability trade-offs. All financial data are expressed in US dollars (USD) usi...

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Bibliografische Detailangaben

Hauptverfasser:	Majid Dekamin, Hossein Rezaei, Ashkan Nabavi-Pelesaraei
Format:	Artigo
Sprache:	Inglês
Veröffentlicht:	Elsevier 2026-02-01
Schriftenreihe:	Journal of Agriculture and Food Research
Schlagworte:	Citus Economic performance Environmental sustainability Kiwifruit Material flow cost accounting
Online-Zugang:	http://www.sciencedirect.com/science/article/pii/S2666154325009391
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