@article{oai:kansai-u.repo.nii.ac.jp:00008723,
 author = {Nakajima, Michiyasu},
 journal = {Kansai University review of business and commerce},
 month = {Mar},
 note = {Advanced enterprises which promote Sustainable Management positively emphasize to attain simultaneously both of the enhancement of corporate profits and the reduction of environmental impact. The management tool which attains them simultaneously is Environmental Management Accounting. One of the concrete tools is Material Flow Cost Accounting (MFCA). MFCA has brought a great result as Environmental Management Accounting to enterprises whose objective has been the pursuit of profit. Firstly, this paper states what sort of usefulness by manufacturing form MFCA has. Secondly, it explains how MFCA functions as Environmental Management Accounting and what sort of possibilities MFCA has as Management Accounting which contributes to corporate profits.},
 pages = {1--22},
 title = {The New Management Accounting Field Established by Material Flow Cost Accounting (MFCA)},
 volume = {8},
 year = {2006}
}