@article{oai:kansai-u.repo.nii.ac.jp:00013583,
 author = {Kimura, Asako and Nakajima, Michiyasu},
 journal = {Kansai University review of business and commerce},
 month = {Mar},
 note = {Material Flow Cost Accounting (MFCA) has been published as ISO 14051 and introduced to a number of Japanese companies. This paper investigates the smooth expansion of MFCA to Supply Chains between both Buyer and Suppliers. Our purpose is achieved by questionnaire research (QR). According to the results of our QR, although the requirements of the introduction of MFCA are information sharing and cooperative Kaizen, some assemblers, except automobile companies, have yet to implement this tool. Some case studies of the introduction of MFCA to companies illustrates the use of MFCA information to Kaizen. Additionally, We investigated that the Assembler (machinery, electrical appliances, transportation equipment, and precision equipment) to determine where it would be simplest to introduce MFCA to a supply chain, and to determine which aspects of MFCA should be emphasized. The electrical-appliance companies had a stronger environmental awareness., This research was partially supported by "the Environmental Research and Technology Development Fund (E-1106) of Ministry of the Environment, Japan" and KAKENHI (25380629), Grant-in-Aid for Scientific Research (C), Japan".},
 pages = {15--35},
 title = {The Potential for MFCA Spread in Supply Chains Through Information Sharing},
 volume = {15},
 year = {2014}
}