Research on International Development of Environmental Management Accounting, Material Flow Cost Accounting (MFCA)

物料流成本会计（MFCA）作为ISO14051发布，因此MFCA的用户数量在全球范围内不断增加。我与各地区MFCA用户公司和支持MFCA用户的研究机构进行了MFCA的信息交流。我研究了如何在每个领域有效地使用MFCA作为环境管理会计。并尝试开发与全球相关的MFCA方法。具体来说，我去过一些东亚国家，研究每个国家的工厂管理和MFCA的相关性。例如，我研究了马来西亚公司的MFCA案例，并在马来西亚、越南和印度尼西亚举办了MFCA研讨会。然后，我与欧洲的许多环境管理会计专家交流了我的研究成果，共同开发全球先进的MFCA。特别是我努力建立PDCA管理体系，将MFCA与传统管理工具相结合。

Material Flow Cost Accounting (MFCA) was published as ISO14051, so the number of MFCA user is increasing globally. I have exchanged the information of MFCA with MFCA user companies and research organizations that support MFCA users in each area. I have researched know-how for using MFCA effectively as Environmental Management Accounting in each area. And I have tried to develop globally relevant MFCA method.Concretely I have been to some East-Asian countries to research factory management and relevance of MFCA in each country. For example, I have researched case examples of MFCA in Malaysian companies, and have held MFCA seminar in Malaysia, Vietnam and Indonesia. And then, I have exchanged my research results with many experts of environmental management accounting in Europe to develop global advanced MFCA together. Especially I have made effort to establish a PDCA management system to integrate MFCA with traditional management tools.