Study of the theoretical and methodological advancement of Material Flow Cost Accounting

本研究是对物料流成本会计（MFCA）的一项超前研究（两年）。第一年在日本考察一家公司（总部/工厂），到中国/欧盟（德国）进行留学考察。在德国，调查了MFCA供应链的最新趋势和实例，并对德国经济、贸易和工业部的MFCA政策进行了调查。此外，还对日资公司在华工厂的生产控制和管理进行了调查。第二年，对MFCA与现有传统管理会计技术和生产控制技术的一致性进行了理论研究。研究了MFCA与全面生产维护（TPM）的区别与协调，TPM在日本公司的生产线上广泛应用。此外，从制造过程出发，对MFCA与供应链的相关性进行了事实调查，并撰写了一篇案例研究文章。在此基础上，对一些系统厂商进行了关于MFCA it系统化的调研，明确了MFCA系统在it管理系统中的框架。此外，从MFCA的环境负荷降低的功能增强角度出发，注重了制造过程中能源（一种温室气体）的降低。为达到这一目的，对某电力公司环境管理会计信息进行了理论化研究。

This is an advancement study of the Material Flow Cost Accounting (MFCA) (two years).In the first year, investigated a company (the head office / a factory) in Japan, and carried out overseas study investigation to China / EU (Germany). In Germany, investigated the latest trend and an example of the supply chain of MFCA, and investigated it about an MFCA policy in German Ministry of Economy, Trade and Industry. In addition, conducted an investigation into production control and the management in the factory of the Japanese-affiliated company in China.In the second year, studied theoretically about the consistency of MFCA with existing traditional management accounting technique and production control technique. Studied about the difference and harmoniousness of MFCA with TPM (Total Productive Maintenance) which spread widely in the production lines of the Japanese company in particular. In addition, made fact-finding about relevance of MFCA about the supply chain which started from the process of manufacture, and wrote an article about the case study. Furthermore, investigated it to some system vendors about IT systematization of MFCA, and clarified the framework of the MFCA system in IT management system. In addition, from the point of the functional enhancement about the environmental load reduction of MFCA, paid attention to reduction of the energy (a greenhouse gas) in the manufacturing process. Carried out the case study of an electric power company to theorize environmental management accounting information to achieve this purpose.