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

本文是物流成本会计的进阶研究(两年)。第一年，考察了日本的一家公司(总部/工厂)，并对德国的中国/欧盟进行了海外留学调查。在德国，考察了MFCA供应链的最新动向和一个例子，并就德国经济、贸易和工业部的MFCA政策进行了调查。第二年，对MFCA与现有的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。重点研究了日本公司生产线上广泛应用的MFCA与TPM(Total Productive Maintenance)的异同与协调性。此外，从制造过程入手，对MFCA与供应链的关联性进行了实地调查，并写了一篇关于案例研究的文章。在此基础上，对MFCA的IT系统化进行了调研，明确了MFCA系统在IT管理体系中的框架。此外，从MFCA降低环境负荷的功能增强的角度，关注了制造过程中的能源(一种温室气体)的减少。为达到这一目的，进行了某电力公司环境管理会计信息理论化的案例研究。

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.