@article{oai:nagasaki-u.repo.nii.ac.jp:00001512,
 author = {朱, 玲 and 徐, 陽},
 issue = {1-4},
 journal = {経営と経済, Journal of Business and Economics},
 month = {Dec},
 note = {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., 経営と経済, 98(1-4), pp.87-125; 2018},
 pages = {87--125},
 title = {マテリアルフローコスト会計（MFCA）と原価計算との比較},
 volume = {98},
 year = {2018}
}