ログイン
言語:

WEKO3

  • トップ
  • ランキング


インデックスリンク

インデックスツリー

  • RootNode

メールアドレスを入力してください。

WEKO

One fine body…

WEKO

One fine body…

アイテム

  1. 1100 学部・機構・専門職大学院
  2. 商学部
  3. Kansai University review of business and commerce
  4. No.6

On the Differences between Material Flow Cost Accounting and Traditional Cost Accounting : In Reply to the Questions and Misunderstandings on Material Flow Cost Accounting

http://hdl.handle.net/10112/12097
http://hdl.handle.net/10112/12097
bb28c2e4-e2ac-4c0e-8156-db62fb3bfe02
名前 / ファイル ライセンス アクション
KU-1100RB-20040300-01.pdf KU-1100RB-20040300-01.pdf (1.4 MB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2018-02-08
タイトル
タイトル On the Differences between Material Flow Cost Accounting and Traditional Cost Accounting : In Reply to the Questions and Misunderstandings on Material Flow Cost Accounting
言語
言語 eng
資源タイプ
資源タイプ識別子 http://purl.org/coar/resource_type/c_6501
資源タイプ departmental bulletin paper
著者 Nakajima, Michiyasu

× Nakajima, Michiyasu

WEKO 17265
e-Rad 10227803

Nakajima, Michiyasu

Search repository
著者別名
識別子Scheme WEKO
識別子 17266
姓名 中嶌, 道靖
概要
内容記述タイプ Other
内容記述 In the year 2000 the Material Flow Cost Accounting (MFCA) was introduced through a project sponsored by the Ministry of Economy, Trade and Industry of Japan (METI) as a tool of the environmental management accounting. Since then, its usefulness has been documented and MFCA has been in a process for a wider acceptance to Japanese companies. MFCA, whose origin of thought was developed in Germany, has been highlighted as a new approach in accounting, but at the same time scholars as well as practitioners in business have often raised such questions as what new it is or how useful it is in actual business, compared with the traditional cost accounting and the management accounting. In this article the author has selected and replied to some questions which seem to be important, and has further clarified misunderstandings which were caused by looking at MFCA from a viewpoint of the thought of traditional cost accounting, and has explained the differences between MFCA and the traditional cost accounting. Based on his experimental application of MFCA in several companies, the author has clarified what MFCA is and what real value it has.
書誌情報 Kansai University review of business and commerce

巻 6, p. 1-20, 発行日 2004-03
ISSN
収録物識別子タイプ ISSN
収録物識別子 13448455
書誌レコードID
収録物識別子タイプ NCID
収録物識別子 AA11662421
著者版フラグ
出版タイプ VoR
出版タイプResource http://purl.org/coar/version/c_970fb48d4fbd8a85
出版者
出版者 Faculty of Commerce, Kansai University
出版者(他言語)
値 関西大学商学部
キーワード
主題Scheme Other
主題 関西大学
キーワード
主題Scheme Other
主題 Kansai University
キーワード
主題Scheme Other
主題 Environmental Management Accounting
キーワード
主題Scheme Other
主題 Material Flow Cost Accounting
キーワード
主題Scheme Other
主題 Cost Accounting
キーワード
主題Scheme Other
主題 Waste
戻る
0
views
See details
Views

Versions

Ver.1 2023-05-15 14:37:31.281488
Show All versions

Share

Mendeley Twitter Facebook Print Addthis

Cite as

Nakajima, Michiyasu, 2004, On the Differences between Material Flow Cost Accounting and Traditional Cost Accounting : In Reply to the Questions and Misunderstandings on Material Flow Cost Accounting: Faculty of Commerce, Kansai University, 1–20 p.

Loading...

エクスポート

OAI-PMH
  • OAI-PMH JPCOAR 2.0
  • OAI-PMH JPCOAR 1.0
  • OAI-PMH DublinCore
  • OAI-PMH DDI
Other Formats
  • JSON
  • BIBTEX

Confirm


Powered by WEKO3


Powered by WEKO3