2026-03-06T14:36:30Z https://kansai-u.repo.nii.ac.jp/oai

oai:kansai-u.repo.nii.ac.jp:00008714 2023-05-15T15:48:21Z 528:1287:1288:1289

On the Differences between Material Flow Cost Accounting and Traditional Cost Accounting : In Reply to the Questions and Misunderstandings on Material Flow Cost Accounting 10227803 Nakajima, Michiyasu 関西大学 Kansai University Environmental Management Accounting Material Flow Cost Accounting Cost Accounting Waste 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. Faculty of Commerce, Kansai University 2004-03 eng departmental bulletin paper VoR http://hdl.handle.net/10112/12097 https://kansai-u.repo.nii.ac.jp/records/8714 AA11662421 13448455 Kansai University review of business and commerce 6 1 20 https://kansai-u.repo.nii.ac.jp/record/8714/files/KU-1100RB-20040300-01.pdf application/pdf 1.4 MB 2019-05-22