Jinga, Gab iel; Dumi u, Madalina; Gla an, Elena-Ma iana; Radu, Gab iel
A icle
Eco-E iciency Measu es in The Lea he Indus y. An
Educa ional Case
Jou nal o Accoun ing and Managemen In o ma ion Sys ems (JAMIS)
P o ided in Coope a ion wi h:
The Bucha es Uni e si y o Economic S udies
Sugges ed Ci a ion: Jinga, Gab iel; Dumi u, Madalina; Gla an, Elena-Ma iana; Radu, Gab iel (2024) :
Eco-E iciency Measu es in The Lea he Indus y. An Educa ional Case, Jou nal o Accoun ing and
Managemen In o ma ion Sys ems (JAMIS), ISSN 2559-6004, Bucha es Uni e si y o Economic
S udies, Bucha es , Vol. 23, Iss. 2, pp. 365-380,
h ps://doi.o g/10.24818/jamis.2024.02004
This Ve sion is a ailable a :
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Accoun ing and Managemen In o ma ion Sys ems
Vol. 23, No. 2, pp. 365-380, 2024
DOI: h p://dx.doi.o g/10.24818/jamis.2024.02004
Eco-e iciency measu es in he lea he indus y.
An educa ional case
Gab iel Jingaa, Mădălina Dumi u1,a, Elena-Ma iana Glă ana and
Gab iel Radua
aBucha es Uni e si y o Economic S udies, Romania
Abs ac
Resea ch Ques ion: How can a company in he lea he indus y imp o e i s eco-e iciency?
Mo i a ion: In he academic li e a u e, he e is a signi ican numbe o con ibu ions ha
add ess he in e sec ion be ween accoun ing and sus ainabili y. Howe e , he numbe o
pape s dedica ed o educa ion is a he limi ed. Managemen accoun ing is a domain which
can b oadly con ibu e o sus ainabili y, as he p o essionals a e collec ing, in e p e ing, and
p esen ing in o ma ion on a egula basis.
Idea: In his pape , we p o ide an educa ional case ega ding a ew eco-e iciency measu es
in he lea he indus y.
Da a: Da a a e collec ed om one o he bigges lea he goods p oduce s in Romania. Some
o he igu es we e adjus ed o con iden iali y easons.
Tools: The ma e ial low cos accoun ing me hodology was used o explain he
implemen a ion o en i onmen al managemen accoun ing in he case company.
Con ibu ion: The s udy imp o es he li e a u e on educa ional cases ha can be used in
eaching en i onmen al managemen accoun ing. The desc ibed case s udy is use ul bo h in
an online and o line en i onmen .
Keywo ds: eco-e iciency; en i onmen al managemen accoun ing; ma e ial low cos
accoun ing; case s udy; accoun ing educa ion.
JEL codes: M410
1 Co esponding au ho : Mădălina Dumi u, Bucha es Uni e si y o Economic S udies,
Email: madalina.dumi [email protected]. o.
Accoun ing and Managemen In o ma ion Sys ems
366 Vol. 23, No. 2
1. The case
1.1 Company p o ile
Company A is a wholly amily-owned business. I was es ablished in 1992, wi h he
owne s s a ing ou wi h $700 in he e ail business o hau e cou u e ab ics. In 1996
hey became he la ges ab ic e aile in he coun y ( ep esen ing he main Eu opean
manu ac u e in Romania) and go in ouch wi h he ashion wo ld. A i s , hey
impo ed shoes and o he lea he goods om I aly.
In 2000, Company A swi ched om ab ic ading o he p oduc ion o shoes and
o he lea he goods. The i s shoe ac o y (almos 600 squa e me es) was buil a a
cos o abou €200,000. A i s , hey we e made by hand due o a lack o equipmen .
In 2002 a second ac o y (1,500 squa e me es) was opened. In 2004 he company
in es ed in equipmen such as compu e ised cu ing machines and p oduc ion lines.
In 2007 a new ac o y was opened in a Romanian own wi h a adi ion in he lea he
indus y. The ac o y ini ially p oduced 450 i ems pe day, bu p oduc ion has
g adually inc eased. The company’s posi ion on he Romanian ma ke was
consolida ed by opening new s o es in majo shopping cen es and expanding o
o he Romanian ci ies.
2008 was he yea when manage s began o make changes in he decision-making
p ocess. The yea was ma ked by a majo inancial c isis and he company had o
close se e al s o es. The managemen s opped de eloping he en i y on he
Romanian ma ke and s a ed o open and licence he business ab oad. The company
opened s o es in So ia and Vienna. In 2011, i also s a ed o de elop an online sales
pla o m, which g ew s eadily, exceeding a e he pandemic he sales o he la ges
physical s o e in Bucha es . Online ade has also been ex ended o o he membe
coun ies o he Eu opean Union, using he ‘one-s op-shop’ mechanism. In 2012 i
doubled he p oduc ion capaci y o he ac o y se up ou side Bucha es . A e he
pandemic, he company acqui ed wo new ac o ies in o he adi ional egions o
Romania and mo ed i s p oduc ion om he cen e o Bucha es o hese wo
loca ions.
The pandemic a ec ed sales, which saw a 20% dec ease compa ed o 2019. The
e ec was no iced on he sho e m, because in 2021 i managed o each he same
le el o sales as in 2019, and in 2022 i had a spec acula 30% inc ease compa ed o
2021. Du ing he pandemic i did no es uc u e, i jus closed some s o es based on
pe o mance, a he han on pandemic c i e ia. In b ie , he pe o mance o 2021
looks like his:
Eco-e iciency measu es in he lea he indus y. An educa ional case
Vol. 23, No. 2 367
Table 1. Company A Pe o mance o 2021
I ems Amoun s (EUR)
Sales
20,000,000
Cos o goods sold
8,000,000
G oss income
12,000,000
EBITDA
2,600,000
To al asse s
20,000,000
To al liabili ies
10,000,000
Numbe o employees
500
Mon hly a e age cos
pe
employee
1100
The company is no lis ed a any s ock exchange. I has a CEO, a CFO, and a c ea i e
di ec o . The o ganisa ion cha includes he adminis a i e depa men , he
comme cial depa men , and he p oduc ion depa men . The p oduc ion depa men
is di ided in o wo di isions: lea he goods and oo wea . The lea he goods di ision
employs abou 100 people, including a di ec o , ou adminis a i e s a , and
se en y-nine wo ke s. The oo wea di ision has 220 employees, including wo
manage s and six adminis a i e employees.
1.2 En i onmen al managemen accoun ing a Company A
1.2.1 O ganisa ion o managemen accoun ing
In Romania, mos companies p epa e inancial accoun ing in o ma ion o epo ing
pu poses only. This was he case o Company A un il 2007, when i implemen ed
an ERP sys em. Since hen, he decision-making p ocess has changed.
En i onmen al in o ma ion is p esen in he o m o epo ing o s a e au ho i ies.
These include an annual epo on was e managemen and an annual epo on
packaging ma e ials and packaging was e. The owne s o he company wan o ind
a se o p ac ical measu es o imp o e he eco-e iciency in he u u e. Eco-e iciency
is de ined as “The deli e y o compe i i ely p iced goods and se ices ha sa is y
human needs and b ing quali y o li e, while p og essi ely educing ecological
impac s and esou ce in ensi y h oughou he li e-cycle, o a le el a leas in line
wi h he Ea h’s es ima ed ca ying capaci y” (www.wbcsd.o g). As a esul , he
implemen a ion o a new ERP s a ed in 2022. One o he objec i es is o he
p oduc ion p ocess o ack was e sepa a ely and alloca e cos s o i , and o ake s eps
o eco e i ei he by selling i a educed p ices o by selling o handing i o e ee
o cha ge o was e collec ion and ecycling companies.
The p oduc ion cos is calcula ed by adding o he cos o aw ma e ials a pe cen age
o labou and o he o e heads (e.g. en , u ili ies). This cos was calcula ed a he
beginning o he collec ion, wice a yea . The s anda d cos is es ablished as a
pe cen age (30%) o he selling p ice, which is de e mined by he sales depa men .
Va iances a e calcula ed in e ms o ac ual cos only a he global le el. The CFO
says: “In his indus y, i ’s all abou collec ion, no cos . I ’s he collec ion ha
Accoun ing and Managemen In o ma ion Sys ems
368 Vol. 23, No. 2
ma e s.” Ano he goal o he implemen a ion o he new ERP was o ack
p o i abili y model-by-model. As a esul , he e will be a shi om s anda d
p oduc ion cos ing o ac ual cos ing. The CFO would like o implemen eal- ime
accoun ing. Thus, he alua ion o inished goods will be done a he cos o ma e ials
consumed acco ding o he manu ac u ing o de plus a labou cos calcula ed on he
basis o ac ual imes wo ked plus a sha e o manu ac u ing o e heads also alloca ed
on he basis o ac ual ime wo ked (di ec labou ). Basically, o he same p oduc ,
you can ha e di e en cos s o di e en o de s. The a iances will no longe be
calcula ed a he global le el a e he implemen a ion o he second ERP.
Acco ding o he CFO, one p oblem wi h he cu en sys em is he le el o
in en o ies. The e a e poo ly p ocu ed in en o ies o inished goods ob ained
wi hou a ma ke ing o ecas and wi hou knowing whe he a model will be sold in
100 o 500 pieces. So, acquisi ion is no e icien , which can lead o en i onmen al
p oblems (in en o ies o aw ma e ials le unused o in en o ies o inished goods
no sold). To o e come his p oblem, he inance manage says he wan s o imp o e
p oduc ion planning, s a ing wi h ma ke ing p ospec s on a ocus g oup basis,
knowing he es ima ed quan i y o be sold o each collec ion. As a as aw ma e ials
a e conce ned, he company’s ep esen a i es wan o nego ia e wi h he supplie
e u ning he unused in en o ies o aw ma e ials, and o pay only o he quan i y
ac ually consumed.
1.2.2 Reasons o using en i onmen al managemen accoun ing
The company wan s o implemen en i onmen al managemen accoun ing (EMA) o
imp o e i s pe o mance and i s p oduc ion p ocess. The mos ha m ul
en i onmen al impac ela es o he disposal o lea he was e. The impac is wo old:
i s , due o he quan i y and second, due o he ype o was e. The company includes
an a e age o 50 ypes o p oduc s in each collec ion, each wi h a unique design.
Some p oduc s equi e special ma e ials ha a e no used in o he p oduc s. The
was e esul ing om he cu ing o shoe uppe s, o ins ance, ep esen s 50-70% o
he o al solid was e p oduced by shoe ac o ies. Fo na u al lea he he pe cen age
o was e gene a ed a he cu ing p ocess is 25-35% and o ex iles i is 20-25%
(h p://www.a i m-
g oup.com/hongkong/17%20Hengs mann%20Was e%202010.pd ). Comple e
disposal o his was e is no possible, bu op ions a e being sough o op imise he
cu ing p ocess. In 2008, he company in oduced he sepa a ion o was e ypes. The
company pays o he emo al o lea he was e abou €20,000 pe yea . As a s a ing
poin , a lis o he mos ele an s eps in he p oduc ion p ocess has been d awn up.
1.2.3 The s eps in he p oduc ion p ocess
The s eps in he p oduc ion p ocess o a bag model a e as ollows:
Receip o aw ma e ials;
Eco-e iciency measu es in he lea he indus y. An educa ional case
Vol. 23, No. 2 369
Cu ing o lexible ma e ial pa s (pa s o he sides, ou e linings,
in e media e linings);
S amping and p epa a ion o igid ma e ial pa s;
P epa a ion o pa s o assembling bag aces: le elling, hinning, edge
bu ning, edge pain ing, s amping, ma king pa s o gluing, e c.;
Assembly by gluing and sewing he aces;
Posi ioning me al i ings, sewing zippe s;
Finishing and inal inspec ion o he bag;
Ma king, packing, s o ing, and dispa ching he bag.
Wi hin his company, a p oduc ion p ocess o ms a quan i y cen e. The e o e, a
quan i y cen e is associa ed wi h each ype o p oduc . Quan i y cen es a e
es ablished based on loss analysis and p ocess analysis.
1.2.4 Impo an en i onmen al issues
Impo an en i onmen al issues a ise:
(a) in he p oduc ion p ocesses, om cu sc aps o unusable aw ma e ials
(especially lea he , ca dboa d);
(b) in he dis ibu ion and e u n p ocesses, due o p oduc s ha a e no longe
sold because he collec ion changes.
Ma e ials used in he p oduc ion p ocess include lea he , ex iles, me al i ings,
ca dboa d, packaging ma e ials, and o he consumables. Elec ici y is consumed in
p oduc ion, and was e (mos ly lea he pieces), dus , and odou s a e gene a ed in he
p oduc ion uni . All inished p oduc s a e packed in ca dboa d boxes o anspo
om ac o ies o s o es. Raw ma e ials a e also ecei ed in boxes. Du ing he mos
ecen i e yea s, he company has aken s eps o manage his ca dboa d was e by
con ac ing a specialised company o collec and ecycle i . Fo pape was e, sepa a e
collec ion bins ha e been pu chased o each adminis a i e o ice. Some ypes o
glue used in he p oduc ion p ocess ha e a dange ous chemical composi ion. They
a e ha m ul o he heal h o employees. G eenhouse gas emissions a e gene a ed by
company ca s, as goods a e anspo ed wi h owned ehicles. Fo online sales, he
deli e y o he cus ome is done by cou ie , which uses oad anspo and gene a es
mo e pollu ion han he deli e y om he s o e. The company is conce ned abou
con ac ing wi h elec ic ca cou ie companies. The dus om he p oduc ion
p ocess is s o ed in bags. The p oduc ion p ocess o company A has an
en i onmen al impac on wa e , ai , and soil.
The si ua ion o ma e ial consump ion o one mon h and gene a ed was e is shown
in Table 2.
Accoun ing and Managemen In o ma ion Sys ems
370 Vol. 23, No. 2
Table 2. Ma e ials used and was e gene a ed by he p oduc ion p ocess
o 32,750 pai s o shoes and 20,160 uni s o o he inished goods
No. Ma e ials Quan i y
consumed
Packaging
ma e ials
Was e
quan i y Was e managemen
Raw ma e ials
1 Na u al lea he 11,400 kg Ca dboa d and
plas ic
1620 kg
(14
.
21%)
Specialized company
2 Syn he ic
lea he
1600 kg 37 kg
(2.31%)
Specialized company
3 Tex ile
ma e ials
3600 kg 85 kg
(2.36%)
Specialized company
4 Inne sole 32,750 pai s Ca dboa d 1000 kg Tempo a y s o age and
li ing by a specialised
company
5 Sole 32,750 pai s
6 O he
s i ene s
9600 pieces
7 Me allic
accesso ies
7300 kg
Consumables
8 Sewing h ead 2000 m
9 Sewing
needles
9600 pieces
10 Shoe c eam 200 pieces Plas ic
con aine s
200 pieces Specialized company
11 Glue 900 kg Me allic boxes 150 me allic
boxes
Managed wi hin he
company
12 Wa e -based
pain s
300 kg
13 Thinne 20 l
14 Ma king
pencils
18,000
pieces
Ca dboa d 2 kg Tempo a y s o age and
li ing by a specialised
company
15 Sealing ape 200,000
pieces
Ca dboa d 3 kg Tempo a y s o age and
li ing by a specialised
company
Packaging
ma e ials
16 Pape 2820 kg - 400 kg Tempo a y s o age and
li ing by a specialised
company
17 Ca dboa d
boxes
32,750
pieces
Ca dboa d 30 kg Tempo a y s o age and
li ing by a specialised
company
18 Plas ic bags 140 kg - -
19 Binding ope 450 kg - -
20
Ca
dboa d
1200 kg
Bulk
1200 kg
Specialized company
21 Pape bags 16,700
pieces
Ca dboa d 10 kg Specialized company
Eco-e iciency measu es in he lea he indus y. An educa ional case
Vol. 23, No. 2 371
To ge an o e iew o he p oduc ion p ocess, an accoun ing sys em has been se up
o ma e ial and ene gy lows, and associa ed cos s. We p esen he in en o ies
balances (ma e ial balance in a quan i y cen e de ined o a ype o bag) (Table 3).
Table 3. Ma e ial balance (in physical uni s)
I em Ini ial balance Inpu Ending balance Ou pu
0
1
2
3
4 = 1 + 2
–
3
Na u al lea he
(m
2
)
6 65 8.54 62.46
Tex ile ma e ials
(m
2
)
2 19 1 20
Me allic
a
cces
s
o i
es
(no.)
20 1750 44 1726
Pape bags
(no.)
5
35
10
30
Pa o he inpu -ou pu able o a bag ype is shown below (Table 4). Some o he
cos s (ene gy, main enance) a e alloca ed a he end o he mon h. The ype o bag
chosen o his s udy is ep esen a i e o he company, as i ollows he a e age
alues eco ded in one mon h.
Table 4. Inpu -ou pu able o a ype o bag p oduced in No embe 2021
Inpu Ou pu
A icle Uni Q
To al
cos
(EUR)
Da a
sou ce
and
quali y
A icle Uni Q
To al
cos
(EUR)
Da a
sou ce
and
quali y
Na u al
lea he
m
2
20.4 489.60 Compu ed Bag pieces 30 … Compu ed
Tex ile
ma e ials
m2 6.9 31.74 Compu ed Lea he
was e
m2 … … Compu ed
O he aw
ma e ials
EUR 100 Compu ed Tex ile
was e
m2 … … Compu ed
Me allic
accesso ies
( i e s,
o namen s,
shaped ings,
zippe s,
l
e
e )
pieces 480 131.88 Compu ed Dus m3 0.1 - Es ima ed
O he
consumables
EUR - 56,98 Compu ed …
Ca dboa d
boxes
pieces 5 45 Compu ed
Elec ici y kWh - 1,28 Es ima ed
Accoun ing and Managemen In o ma ion Sys ems
372 Vol. 23, No. 2
Inpu Ou pu
A icle Uni Q
To al
cos
(EUR)
Da a
sou ce
and
quali y
A icle Uni Q
To al
cos
(EUR)
Da a
sou ce
and
quali y
Sys em cos
(labo –
design and
assemble,
dep ecia ion
and
main enance,
anspo )
EUR - 972 Es ima ed
Was e
managemen
EUR - 7 Es ima ed
I is assumed ha he lea he and ex ile was e ollow he same a e age pe cen ages
as shown in Table 2. As i is pa o no mal losses, i is no alued in he accoun s
(ze o alue) bu i will be alued acco ding o he ma e ial low cos accoun ing
(MFCA) me hod. No e ha aw ma e ial inpu s and losses a e gi en in squa e me es.
The MFCA me hod equi es in en o ies o be alued in he same uni o
measu emen , allowing cos s o be appo ioned.
1.2.5 Cos alloca ion
Applying he concep o MFCA changes sligh ly he iew ha he cos is ully
abso bed by he inished goods. MFCA ea s was e as (abno mal) ma e ial losses
and alloca es a sha e o he cos o aw ma e ials and p ocessing o hem. The
alloca ion is based on he amoun o aw ma e ial ha is ans o med in o inished
goods o becomes was e. The cos o was e managemen is ully included in he cos
o ma e ial loss.
1.2.6 G oss ma gin
The inpu -ou pu ables help Company A ack en i onmen al cos alues. Wi h hei
help, i is possible o es ima e he inancial consequences o ma e ial losses in
p oduc ion. One o he indica o s calcula ed by he en i y is he g oss ma gin.
1.2.7 Measu es o inc ease eco-e iciency
The implemen a ion o MFCA allows he company o iden i y was e p ocessing
cos s and p ocesses wi h high aw ma e ial losses. Measu es o inc ease eco-
e iciency a e cu en ly being sough o he p oduc ion p ocess and he sales
(dis ibu ion) p ocess.
Eco-e iciency measu es in he lea he indus y. An educa ional case
Vol. 23, No. 2 379
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