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

这是一项为期两年的物流成本会计（MFCA）的进修研究。第一年，在日本考察了一家公司（总公司/工厂），并对中国/欧盟（德国）进行了海外学习考察。在德国考察了MFCA供应链的最新发展趋势和一个实例，并对德国经济产业省的一项MFCA政策进行了考察。第二年，对在华日资企业的生产控制和管理进行了调查，并对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MFCA与日本企业生产线上广泛推行的TPM（全面生产维护）的区别与协调。另外，对MFCA在从制造环节开始的供应链中的相关性进行了实证研究，并撰写了案例分析。此外，还就MFCA的IT系统化问题对一些系统供应商进行了调研，明确了MFCA系统在IT管理系统中的框架。此外，从MFCA降低环境负荷的功能增强的角度出发，关注制造过程中的能源（温室气体）的减少。并以某电力公司为例，对环境管理会计信息进行理论化研究，以达到这一目的。

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.