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

本研究的目的是展示静脉行业引入了什么样的生产流程，并论证物料流成本会计（MFCA）在静脉行业应用的可能性和应用可能性的意义，并以汽车拆解商为研究对象。综上所述，(1)MFCA成本核算的特点在于将生产过程的产出分为“积极产品”和“消极产品”。同样在汽车拆解中，在一个生产过程中输出“一个正产品”和“一个负产品”。因此，将MFCA应用于静脉行业是可能的。(2)将MFCA应用于矿脉行业，作为矿脉行业输出的“负产品”，可以表达为整个行业的“负产品”。通过展示这个“负产品”的资源数量信息和资金数量信息，支持资源循环型社会的矿产业可以清楚地表明，它通过生产“正产品”来减少整个行业的“负产品”。也就是说，这将有可能提高他们的社会评价，同时显示静脉产业的社会贡献。

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.