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Material Flow Cost Accounting (MFCA), a major tool in environmental management accounting, has been developed worldwide. In Japan, the Ministry of Economy, Trade and Industry (METI) has been strongly supportive for promoting MFCA, and the number of companies introducing this tool has been steadily increasing. However, in order to apply MFCA in companies continuously, it is necessary to overcome the conflicts between MFCA and conventional management thinking. This paper indicates that the conflicts are likely to be caused by the essential feature of MFCA, and examines some possible solutions theoretically. Then, taking up three case examples that have succeeded in the continuous use of MFCA, specific countermeasures for dealing with the conflicts are investigated.
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