A meaning of MFCA to Vein Industry : application to car dismantler

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The purpose of this research is to show that what kind of production process vein industry has introduced, and to demonstrate application possibility of the material flow cost accounting (MFCA) to vein industry and the meaning to be application possibility, with focus on car dismantlers.In conclusion, (1)The feature as cost accounting of MFCA is in the point that considers the output from a productive process to be as "a positive product" and "a negative product." Also in car dismantler, "a positive product" and "a negative product" are outputted in a productive process. Therefore, it is possible to apply MFCA to vein industry. (2)"The negative product" as the overall industry can express with applying MFCA to vein industry as "a negative product" outputted in vein industry. By not only amount-of-resources information but amount-of-money information being shown for this "negative product", the vein industry supporting a resource recycling society can show intelligibly that it contributes to reduction of "the negative products" of the overall industry by output of "a positive product." That is, it will make it possible to raise their social evaluation, while the social contribution of vein industry is shown.