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マテリアルフローコスト会計(MFCA)と原価計算との比較
http://hdl.handle.net/10069/38778
http://hdl.handle.net/10069/38778ea992b98-ad3d-4e50-92df-a2f782048ca0
名前 / ファイル | ライセンス | アクション |
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Keizai98_87.pdf (1.2 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2019-01-18 | |||||
タイトル | ||||||
タイトル | マテリアルフローコスト会計(MFCA)と原価計算との比較 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Material Flow Cost Accounting (MFCA) | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Cost Accounting Standard | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Material loss | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Visualization | |||||
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 |
朱, 玲
× 朱, 玲× 徐, 陽 |
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著者別名 | ||||||
姓名 | Zhu, Ling | |||||
著者別名 | ||||||
姓名 | Xu, Yang | |||||
その他のタイトル | ||||||
その他のタイトル | Comparison between Material Flow Cost Accounting (MFCA) and Cost Accounting | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | Material Flow Cost Accounting (MFCA) is a branch of environmental management accounting which was developed by Germany in the late 1990s and subsequently introduced to Japan. It has been applied to Japanese enterprises (SMEs) since 2000. MFCA has different focus and content from traditional costing, exemplified by the visualization of the cost data in production process. In 2011, Japan conducted the international standardization of MFCA according to ISO14051 and issued the standard ISO14052 for the MFCA application in supply chain in 2017. In 2018, Japan is now discussing the planning of the MFCA-related standard ISO14053. However, after referring to the relevant literatures in recent years, it is found that the development speed of MFCA is slowing down and that some scholars even have different views about MFCA. Under this background, this paper analyzes the essence of MFCA, and then compares MFCA with traditional Japanese cost accounting from three aspects : cost factor, calculation principle and calculation purpose. This study expects to get inspired from the comparison between the two different types of accountings and to provide references for exploring the internal reasons why recent development of MFCA slows down. |
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書誌情報 |
経営と経済 en : Journal of Business and Economics 巻 98, 号 1-4, p. 87-125, 発行日 2018-12-25 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869101 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00069150 | |||||
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 | 長崎大学経済学会 | |||||
出版者別言語 | ||||||
Economics Society of Nagasaki University | ||||||
sortkey | ||||||
04 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 経営と経済, 98(1-4), pp.87-125; 2018 |