2012 Fiscal Year Final Research Report
Research on International Development of Environmental Management Accounting, Material Flow Cost Accounting (MFCA)
Project/Area Number |
22530503
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Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Single-year Grants |
Section | 一般 |
Research Field |
Accounting
|
Research Institution | Kansai University |
Principal Investigator |
|
Project Period (FY) |
2010 – 2012
|
Keywords | 環境管理会計 / マテリアルフローコスト会計(MFCA) / 管理会計 |
Research Abstract |
Material Flow Cost Accounting (MFCA) was published as ISO14051, so the number of MFCA user is increasing globally. I have exchanged the information of MFCA with MFCA user companies and research organizations that support MFCA users in each area. I have researched know-how for using MFCA effectively as Environmental Management Accounting in each area. And I have tried to develop globally relevant MFCA method. Concretely I have been to some East-Asian countries to research factory management and relevance of MFCA in each country. For example, I have researched case examples of MFCA in Malaysian companies, and have held MFCA seminar in Malaysia, Vietnam and Indonesia. And then, I have exchanged my research results with many experts of environmental management accounting in Europe to develop global advanced MFCA together. Especially I have made effort to establish a PDCA management system to integrate MFCA with traditional management tools.
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