Research of Material Flow Cost Accounting as Environmental Management Accounting Tool

物流成本核算(MFCA)作为一种环境管理会计工具在日本企业界开始普及。MFCA具有环境管理会计的作用，使企业在降低环境负荷的同时，实现利润的提高。结合2004年引进MFCA企业的具体成果，对一个新的课题进行了研究，找出了MFCA的生产方式类型。MFCA不仅可以在原材料制造企业中进行，也可以在装配行业中进行。此外，从资源生产率的角度出发，不仅减少了原料的浪费，还开发了减少二氧化碳等环境负荷的MFCA。通过2005年的调查，对积极从事环境产品或制造的企业进行了系统设计，通过一系列的调查研究，找到了在环境改善和经济改善的同时创造激励信息的环境管理会计模型，并在欧洲(德国)和中国等国公布了这一研究成果，为今后的国际联合研究奠定了基础。

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.