Inventory Tracking Made Easy: Save Time and Cut Costs
Submitted: 2026-04-02
Social Sciences, Economics, 2026
IMPROVING FINANCIAL PERFORMANCE ACCOUNTING IN THE CIRCULAR PRODUCTION
This is an open access article distributed under the
Creative Commons Attribution License, which permits unrestricted use, distribution,
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Submitted: 2025-05-08
© 2026 by author(s) and The Gufo Inc.
This work is licensed under Creative Commons Attribution–NonCommercial International License
(CC BY-NC 4.0).
Abstract
Circular manufacturing aims to recycle production waste and repurpose it into a manufacture process. In this sense, business stakeholders have an informational requirement to understand the financial consequences of organizing circular production. The article presents the methodology of recording financial results related to circular production and their presentation in accounting reports. New accounts and accounting correspondence are proposed, which are performance the information flows of financial results of circular production with double entry.