Research of Material Flow Cost Accounting as Environmental Management Accounting Tool

物流成本会计作为环境管理会计工具的研究

• 批准号: 16530312
• 负责人: NAKAJIMA Michiyasu
• 金额: $ 2.05万
• 依托单位: Kansai University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2004
• 资助国家: 日本
• 起止时间: 2004 至 2005
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-16530312/
• 关键词: Environmental Management Accounting; Material Flow Cost Accounting; Industrial Engineering; Production Management; Cost Accounting; Management Accounting; Environmental Accounting; 生産マネジメント

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.

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。

项目成果

The New Management Accounting Field Established by Material Flow Cost Accounting (MFCA)

物料流成本会计（MFCA）建立的管理会计新领域

• 发表时间: 2006
• 期刊: Kansai University Review of Business an Commerce No.8
• 作者: Akira Usui;Kazuyuki Suda;薄井彰;薄井彰;薄井彰;薄井彰;中嶌 道靖
• 通讯作者: 中嶌 道靖

The New Management Accounting Field Established by Material Flow Cost Accounting(MFCA)

物料流成本会计（MFCA）建立的管理会计新领域

• 发表时间: 2006
• 期刊: Kansai University Review of Business an Commerce No.8
• 作者: Akira Usui;Kazuyuki Suda;薄井彰;薄井彰;薄井彰;薄井彰;中嶌 道靖;Michiyasu NAKAJIMA;中嶌道靖
• 通讯作者: 中嶌道靖

Potentials of Material Flow Cost Accounting as New Management Accounting

物流成本会计作为新管理会计的潜力

• 发表时间: 2005
• 期刊: Kankyou Kanri (Environmental Management)(Japan Association of Environmental Management and Industry) Vol.41, No.11
• 作者: Akira Usui;Kazuyuki Suda;薄井彰;薄井彰;薄井彰;薄井彰;中嶌 道靖;Michiyasu NAKAJIMA;中嶌道靖;中嶌 道靖;中嶌 道靖;中嶌 道靖;Michiyasu NAKAJIMA;Michiyasu NAKAJIMA
• 通讯作者: Michiyasu NAKAJIMA

II 日本における環境会計の企業内部管理面での有効活用について

二、环境会计在日本企业内部管理中的有效运用

• 发表时间: 2005
• 期刊: 企業情報と社会の制度転換I(研究双書第140冊)(関西大学経済・政治研究所)
• 作者: Akira Usui;Kazuyuki Suda;薄井彰;薄井彰;薄井彰;薄井彰;中嶌 道靖;Michiyasu NAKAJIMA;中嶌道靖;中嶌 道靖
• 通讯作者: 中嶌 道靖

第10章 環境管理会計とマテリアルフローコスト会計

第10章环境管理会计和物流成本会计

• 发表时间: 2005
• 期刊: 環境会計の新しい展開(山上達人, 向山敦夫, 國部克彦編著)(白桃書房)
• 作者: Akira Usui;Kazuyuki Suda;薄井彰;薄井彰;薄井彰;薄井彰;中嶌 道靖;Michiyasu NAKAJIMA;中嶌道靖;中嶌 道靖;中嶌 道靖
• 通讯作者: 中嶌 道靖