| Project/Area Number |
20830135
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| Research Category |
Grant-in-Aid for Young Scientists (Start-up)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | College of Heathcare Management |
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Principal Investigator |
KIMURA Mami College of Heathcare Management, 保健医療学部, 講師 (80516865)
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| Project Period (FY) |
2008 – 2009
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| Project Status |
Completed (Fiscal Year 2009)
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| Budget Amount *help |
¥2,093,000 (Direct Cost: ¥1,610,000、Indirect Cost: ¥483,000)
Fiscal Year 2009: ¥975,000 (Direct Cost: ¥750,000、Indirect Cost: ¥225,000)
Fiscal Year 2008: ¥1,118,000 (Direct Cost: ¥860,000、Indirect Cost: ¥258,000)
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| Keywords | 環境会計 / マテリアルフロー / 静脈産業 / 資源循環 / マテリアルフローコスト会計 / 環境管理会計 / 解体業 / 自動車 / 管理会計 |
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| Research Abstract |
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.
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