How Does Material Flow Cost Accounting Continue in Practice?: The Effective Policy from a Questionnaire Survey
How Does Material Flow Cost Accounting Continue in Practice?: The Effective Policy from a Questionnaire Survey
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物料流成本核算在实践中如何继续？：问卷调查中的有效政策
DOI：
10.1142/9789811201707_0006
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发表时间：
2019
期刊：
影响因子：
--
通讯作者：
Kim Jaehong
中科院分区：
文献类型：
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作者：
Tennojiya Tatsumasa;Higashida Akira;Kitada Hirotsugu;Kim Jaehong
物质流成本会计（MFCA）是一种环境管理会计工具，于2011年作为ISO 14051纳入ISO 14000系列。这是寻求可持续社会的一个值得注意的手段（ISO，2011）。ISO（2011年，第五页）将MFCA描述为“一种管理工具，可以帮助组织更好地了解其材料和能源使用实践的潜在环境和财务后果，并寻求通过改变这些实践来实现环境和财务改善的机会。MFCA对于可持续发展管理非常有用，因此ISO 14052为以下方面提供了指导：
Material flow cost accounting (MFCA) is an environmental management accounting tool that was integrated into the ISO 14000 family in 2011 as ISO 14051. It is a noteworthy means of seeking a sustainable society (ISO, 2011). The ISO (2011, p. v) describes MFCA as “a management tool that can assist organizations to better understand the potential environmental and financial consequences of their material and energy use practices, and seek opportunities to achieve both environmental and financial improvements via changes in those practices.” The MFCA is so useful for sustainability management that ISO 14052, which offers guidance for