{"created":"2023-05-15T16:30:24.054643+00:00","id":1512,"links":{},"metadata":{"_buckets":{"deposit":"d93b9584-d474-4697-a16a-c7e729e7cf4f"},"_deposit":{"created_by":2,"id":"1512","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"1512"},"status":"published"},"_oai":{"id":"oai:nagasaki-u.repo.nii.ac.jp:00001512","sets":["82:87:88:148"]},"author_link":["7225","7224","7223","7222"],"item_3_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Comparison between Material Flow Cost Accounting (MFCA) and Cost Accounting"}]},"item_3_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-12-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1-4","bibliographicPageEnd":"125","bibliographicPageStart":"87","bibliographicVolumeNumber":"98","bibliographic_titles":[{"bibliographic_title":"経営と経済"},{"bibliographic_title":"Journal of Business and Economics","bibliographic_titleLang":"en"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"Material Flow Cost Accounting (MFCA) is a branch of environmental management accounting which was developed by Germany \nin the late 1990s and subsequently introduced to Japan. It has been \napplied to Japanese enterprises (SMEs) since 2000. MFCA has different focus and content from traditional costing, exemplified by the \nvisualization 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 \nin supply chain in 2017. In 2018, Japan is now discussing the planning of the MFCA-related standard ISO14053. However, after \nreferring 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, \nthis paper analyzes the essence of MFCA, and then compares MFCA with traditional Japanese cost accounting from three \naspects : 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 \nthe internal reasons why recent development of MFCA slows down.","subitem_description_type":"Abstract"}]},"item_3_description_64":{"attribute_name":"引用","attribute_value_mlt":[{"subitem_description":"経営と経済, 98(1-4), pp.87-125; 2018","subitem_description_type":"Other"}]},"item_3_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"7224","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Zhu, Ling"}]},{"nameIdentifiers":[{"nameIdentifier":"7225","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Xu, Yang"}]}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"長崎大学経済学会"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00069150","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02869101","subitem_source_identifier_type":"ISSN"}]},"item_3_text_62":{"attribute_name":"sortkey","attribute_value_mlt":[{"subitem_text_value":"04"}]},"item_3_text_63":{"attribute_name":"出版者別言語","attribute_value_mlt":[{"subitem_text_value":"Economics Society of Nagasaki University"}]},"item_3_version_type_16":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"朱, 玲"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"徐, 陽"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-12-18"}],"displaytype":"detail","filename":"Keizai98_87.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"Keizai98_87.pdf","url":"https://nagasaki-u.repo.nii.ac.jp/record/1512/files/Keizai98_87.pdf"},"version_id":"979c4fc5-3243-4fe7-8716-022b6948e09e"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Material Flow Cost Accounting (MFCA)","subitem_subject_scheme":"Other"},{"subitem_subject":"Cost Accounting Standard","subitem_subject_scheme":"Other"},{"subitem_subject":"Material loss","subitem_subject_scheme":"Other"},{"subitem_subject":"Visualization","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"マテリアルフローコスト会計（MFCA）と原価計算との比較","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"マテリアルフローコスト会計（MFCA）と原価計算との比較"}]},"item_type_id":"3","owner":"2","path":["148"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-01-18"},"publish_date":"2019-01-18","publish_status":"0","recid":"1512","relation_version_is_last":true,"title":["マテリアルフローコスト会計（MFCA）と原価計算との比較"],"weko_creator_id":"2","weko_shared_id":2},"updated":"2023-05-15T18:34:27.750696+00:00"}