Material flow cost accounting and existing management perspectives
Material flow cost accounting and existing management perspectives
复制标题
DOI：
10.1016/j.jclepro.2014.08.037
复制
发表时间：
2015-12
影响因子：
11.1
通讯作者：
K. Kokubu;Hirotsugu Kitada
中科院分区：
文献类型：
--
作者：
K. Kokubu;Hirotsugu Kitada
物料流成本会计（MFCA）已在全球范围内发展成为环境管理会计的主要工具。 MFCA国际标准于2011年发布为ISO 14051。在日本，经济产业省(METI)一直大力支持MFCA的推广，引入该工具的公司数量也在稳步增加。然而，为了在企业中持续应用MFCA，有必要克服MFCA与现有管理观点之间的冲突。本文认为这种冲突很可能是由MFCA的本质特征引起的，并提出了一些基于组织设计的理论解决方案。然后，通过观察三个成功持续使用MFCA的企业案例，探讨了处理冲突的具体对策。
Material flow cost accounting (MFCA) has been developed worldwide as a major tool in environmental management accounting. The International Standard on MFCA was published as ISO 14051 in 2011. In Japan, the Ministry of Economy, Trade and Industry (METI) has been strongly supporting the promotion of MFCA, and the number of companies introducing this tool has been steadily increasing. However, in order to apply MFCA in companies continuously, it is necessary to overcome conflicts between MFCA and existing management perspectives. This paper argues that such conflicts are likely to be caused by the essential features of MFCA, and indicates some theoretical solutions based on organizational design. Then, by looking at three example cases of companies that have succeeded in the continuous use of MFCA, specific countermeasures for dealing with conflicts are investigated.