2007 Fiscal Year Final Research Report Summary
Study of the theoretical and methodological advancement of Material Flow Cost Accounting
| Project/Area Number |
18530366
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kansai University |
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Principal Investigator |
NAKAJIMA Michiyasu Kansai University, Faculty of Commerce, Professor (10227803)
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| Project Period (FY) |
2006 – 2007
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| Keywords | Environmental Manaaement Accounting / Environmental Accounting / Management Accounting / Material Flow Cost Accounting / Cost Management / Environmental Management |
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| Research Abstract |
This is an advancement study of the Material Flow Cost Accounting (MFCA) (two years).
In the first year, investigated a company (the head office / a factory) in Japan, and carried out overseas study investigation to China / EU (Germany). In Germany, investigated the latest trend and an example of the supply chain of MFCA, and investigated it about an MFCA policy in German Ministry of Economy, Trade and Industry. In addition, conducted an investigation into production control and the management in the factory of the Japanese-affiliated company in China.
In the second year, studied theoretically about the consistency of MFCA with existing traditional management accounting technique and production control technique. Studied about the difference and harmoniousness of MFCA with TPM (Total Productive Maintenance) which spread widely in the production lines of the Japanese company in particular. In addition, made fact-finding about relevance of MFCA about the supply chain which started from the process of manufacture, and wrote an article about the case study. Furthermore, investigated it to some system vendors about IT systematization of MFCA, and clarified the framework of the MFCA system in IT management system. In addition, from the point of the functional enhancement about the environmental load reduction of MFCA, paid attention to reduction of the energy (a greenhouse gas) in the manufacturing process. Carried out the case study of an electric power company to theorize environmental management accounting information to achieve this purpose.
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