Research of Material Flow Cost Accounting as Environmental Management Accounting Tool

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Material Flow Cost Accounting (MFCA) begins to be popularized as an Environmental Management Accounting Tool among the enterprise business in Japan. MFCA has the effect of the Environmental Management Accounting to attain a decrease in environment load and profit improvement at the same time in the business. A new subject was researched with the concrete result of the enterprise which introduced MFCA in 2004 years.The type of MFCA by the production form was found as that result. MFCA in not only the enterprise which manufactures a parts from the raw material but also the assembling industry could be carried out, too. Moreover, not only a waste of the raw material was reduced with a viewpoint of the resources productivity but also MFCA to decrease environment loads such as CO2 was developed. The enterprise which practiced a product or manufacturing for environment actively was investigated by the investigation in 2005 to do system design.The model of the Environmental Management Accounting (MFCA) which creates the incentive information to attain improvement in the environment and improvement in the economy at the same time was found by a series of such investigation research.And, such a research result was announced in Europe (Germany) and China, it could proceed with foundation-making of the future international joint research.