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2012 Fiscal Year Final Research Report

Research on International Development of Environmental Management Accounting, Material Flow Cost Accounting (MFCA)

Research Project

  • PDF
Project/Area Number 22530503
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionKansai University

Principal Investigator

NAKAJIMA Michiyasu  関西大学, 商学部, 教授 (10227803)

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.

  • Research Products

    (17 results)

All 2013 2012 2011 2010

All Journal Article (9 results) (of which Peer Reviewed: 6 results) Presentation (8 results)

  • [Journal Article] Sustainable Management established by MFCA and SBSC2013

    • Author(s)
      Michiyasu NAKAJIMA, Shoji Oka
    • Journal Title

      Proceedings of the16th EMAN Conference (forthcoming), Dresden, Germany (USB Memory)

    • Peer Reviewed
  • [Journal Article] Controlling Resource Flows to improve Low-carbon Supply Chains with the help of Material Flow Cost Accounting (MFCA)2013

    • Author(s)
      Michiyasu NAKAJIMA, Asako Kimura, Bernd Wagner
    • Journal Title

      Proceedings of the16th EMAN Conference (forthcoming), Dresden, Germany (USB Memory)

    • Peer Reviewed
  • [Journal Article] 全体最適化に資するMFCAの拡張:MFCAとTOCの総合補完性2013

    • Author(s)
      飛田甲次郎、中嶌道靖、木村麻子
    • Journal Title

      原価計算研究(日本原価計算研究学会)

      Volume: Vol.37、No.1 Pages: 64-75

    • Peer Reviewed
  • [Journal Article] Material Flow Cost Accounting in Supply Chain for Green Manufacturing2012

    • Author(s)
      Michiyasu NAKAJIMA, Asako Kimura, Shoji Oka
    • Journal Title

      Proceedings of EcoBalance 2012 (CD-ROM)

    • Peer Reviewed
  • [Journal Article] 実践マテリアルフローコスト会計(82) MFCA のISO 化によるアジ アへの展開 : マレーシア・ベトナムを例として2012

    • Author(s)
      中嶌道靖,木村麻子
    • Journal Title

      環境管理(産業環境管理協会)

      Volume: Vol.48、No.7 Pages: 621-627

  • [Journal Article] MFCA による改善活動と予算管理2012

    • Author(s)
      中嶌道靖,木村麻子
    • Journal Title

      原価計算研究(日本原価計算研究学会)

      Volume: Vol.36、No.2 Pages: 15-24

    • Peer Reviewed
  • [Journal Article] Environmental Management Accounting for Cleaner Production: Systematization of Material Flow Cost Accounting (MFCA) into Corporate Management System2011

    • Author(s)
      Michiyasu NAKAJIMA
    • Journal Title

      Kansai University Review of Business and Commerce

      Volume: No.13 Pages: 17-39

  • [Journal Article] マテリアルフローコスト会計(MFCA)による内部リサイクル材のコストマネジメントに関して2011

    • Author(s)
      中嶌道靖
    • Journal Title

      原価計算研究(日本原価計算研究学会)

      Volume: Vol.35, No.2 Pages: 1-11

    • Peer Reviewed
  • [Journal Article] Materialflusskostenrechnung- die international Karrire einer Methode zu Identifikation von Ineffizienzen in Produktionssystemen2010

    • Author(s)
      Bernd Wagner, Michiyasu Nakajima and Martina Prox
    • Journal Title

      UWF-UMWELTWIRTSCHAFTSFORUM

      Volume: Vol. 18, No. 3-4 Pages: 197-202

  • [Presentation] Sustainable Management established by MFCA and SBSC2013

    • Author(s)
      Michiyasu NAKAJIMA, Shoji OKA
    • Organizer
      The 16th EMAN Conference
    • Place of Presentation
      Dresden, Germany
    • Year and Date
      2013-03-21
  • [Presentation] Controlling Resource Flows to improve Low-carbon Supply Chains with the help of Material Flow Cost Accounting (MFCA)2013

    • Author(s)
      Michiyasu NAKAJIMA, Asako KIMURA, Bernd WAGNER
    • Organizer
      The16th EMAN Conference
    • Place of Presentation
      Dresden, Germany
    • Year and Date
      2013-03-21
  • [Presentation] Material Flow Cost Accounting in Supply Chain for Green Manufacturing2012

    • Author(s)
      Michiyasu NAKAJIMA, Asako KIMURA, Shoji OKA
    • Organizer
      EcoBalance 2012
    • Place of Presentation
      Keio University, Japan
    • Year and Date
      2012-11-23
  • [Presentation] Material Flow Cost Accounting (MFCA) Management to establish Green Supply Chain: based on a questionnaire research in Japan2012

    • Author(s)
      Michiyasu NAKAJIMA, Asako KUMURA
    • Organizer
      The 15th EMAN Conference
    • Place of Presentation
      Helsinki, Finland
    • Year and Date
      2012-09-25
  • [Presentation] 低炭素型社会に資する環境管理会計研究の国際比較-ドイツ・日本・中国を中心に-2012

    • Author(s)
      中嶌道靖、岡照二
    • Organizer
      日本会計研究学会第71回大会
    • Place of Presentation
      一橋大学
    • Year and Date
      2012-09-01
  • [Presentation] 全体最適化に資するMFCAへの拡張-TOCの観点から-2012

    • Author(s)
      飛田甲次郎、中嶌道靖、木村麻子
    • Organizer
      日本原価計算研究学会2011年度関西部会
    • Place of Presentation
      沖縄国際大学
    • Year and Date
      2012-02-17
  • [Presentation] Material Flow Cost Accounting Integrated with Budget Control2011

    • Author(s)
      Michiyasu NAKAJIMA, Asako KIMURA
    • Organizer
      The 2nd EMAN Africa Conference
    • Place of Presentation
      Limpopo, South Africa
    • Year and Date
      2011-09-29
  • [Presentation] マテリアルフローコスト会計による内部リサイクル材のコストマネジメントに関して2010

    • Author(s)
      中嶌道靖
    • Organizer
      日本原価計算研究学会 第36回全国大会
    • Place of Presentation
      小樽商科大学
    • Year and Date
      2010-07-03

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Published: 2014-08-29  

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