書誌事項
- タイトル別名
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- マテリアルフローコスト カイケイ(MFCA)ト ゲンカ ケイサン ト ノ ヒカク
- Comparison between Material Flow Cost Accounting (MFCA) and Cost Accounting
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Material Flow Cost Accounting (MFCA) is a branch of environmental management accounting which was developed by Germany in the late 1990s and subsequently introduced to Japan. It has been applied to Japanese enterprises (SMEs) since 2000. MFCA has different focus and content from traditional costing, exemplified by the visualization of the cost data in production process. In 2011, Japan conducted the international standardization of MFCA according to ISO14051 and issued the standard ISO14052 for the MFCA application in supply chain in 2017. In 2018, Japan is now discussing the planning of the MFCA-related standard ISO14053. However, after referring to the relevant literatures in recent years, it is found that the development speed of MFCA is slowing down and that some scholars even have different views about MFCA. Under this background, this paper analyzes the essence of MFCA, and then compares MFCA with traditional Japanese cost accounting from three aspects : cost factor, calculation principle and calculation purpose. This study expects to get inspired from the comparison between the two different types of accountings and to provide references for exploring the internal reasons why recent development of MFCA slows down.
経営と経済, 98(1-4), pp.87-125; 2018
収録刊行物
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- 経営と経済
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経営と経済 98 (1-4), 87-125, 2018-12-25
長崎大学経済学会
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詳細情報 詳細情報について
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- CRID
- 1050287297252328704
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- NII論文ID
- 120006974665
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- NII書誌ID
- AN00069150
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- ISSN
- 02869101
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- HANDLE
- 10069/38778
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- NDL書誌ID
- 029470930
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- 本文言語コード
- ja
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- 資料種別
- departmental bulletin paper
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- データソース種別
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- IRDB
- NDL
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