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

《物流成本核算》(MFCA)是由ISO14051发布的，因此全球范围内MFCA的用户数量正在增加。我已经与MFCA的用户公司和研究机构交换了MFCA的信息，这些公司和研究机构在各个领域支持MFCA用户。我研究了在每个领域有效地使用MFCA作为环境管理会计的诀窍。我还尝试开发具有全球针对性的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MFCA的案例，并在马来西亚、越南和印度尼西亚举办了MFCA研讨会。然后，我与欧洲许多环境管理会计专家交流了我的研究成果，共同开发了全球先进的MFCA。特别是，我努力建立了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.