Budget Amount *help |
¥2,990,000 (Direct Cost: ¥2,300,000、Indirect Cost: ¥690,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2010: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
|
Research Abstract |
The purpose of this research is to clarify how organizations and employees are changed after introducing the environmental management accounting tools such as MFCA. I researched two companies that have employed MFCA for over five years. Although one company discussed how to reduce material losses, it has not carried out plans which needed to change manufacturing ways. It didn’t build the management system to reduce material losses in a few years. In considering how MFCA affects organizations, it’s important to pay attention to whether MFCA is connected with existing management system or not.
|