マテリアルフローコスト会計の意義と国際標準化(<特集>モノづくりと環境のマネジメント(II))

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概要

• 論文の詳細を見る

• Material Flow Cost Accounting (MFCA), one of the major environmental management accounting tools, increases transparency of material and energy use practices via understanding of physical input materials. Any costs that are generated by and/or associated with the material flows are subsequently quantified and attributed to them. In particular, MFCA highlights the comparison of costs associated with products and costs associated with material losses, e.g. waste, air emissions, wastewater. In this regard, MFCA achieves simultaneous contribution to economy and environment. The concept of MFCA was originally developed in Germany and introduced in Japan around 2000. In particular, the Japanese Ministry of Economy, Trade, and Industry has strongly supported the MFCA dissemination. As a result, approximately 300 Japanese companies have introduced MFCA. MFCA has also attracted the attention of other countries, including those in Asia and the Middle East. Parallel to the rapid dissemination of MFCA, the Japanese Industrial Standards Committee submitted NWIP to ISO/TC207 on MFCA in 2008. Finally, MFCA (ISO 14051) was internationally standardized in September 2011. In addition, MFCA (ISO 14051) is harmonized with ISO 14001 and other ISO 14000 and 9000 standards. In other words, MFCA brings concepts of "cost" and "profit" into environmental management system such as ISO 14001. In this paper, overview of MFCA approach, background for the MFCA standardization are discussed.

• 2012-06-05

著者

• 立川 博巳

  プロファームジャパン(株)

• 立川 博巳

  プロファームジャパン株式会社

関連論文

• マテリアルフローコスト会計--ISO/DIS 14051回付 日本発の国際規格が現在、作成の真っ只中
• ものづくり強化と資源生産性向上・二酸化炭素排出削減の促進をめざして--日東電工のMFCA活用事例 (特集 ものづくりにおけるマテリアルフローコスト会計手法の活用)
• マテリアルフローコスト会計のISO化 (ISO 14051) について
• 日本が主導するISO14051の国際標準化の状況について (特集 ISO環境マネジメント関連規格の最新動向)
• マテリアルフローコスト会計の意義と国際標準化(モノづくりと環境のマネジメント(II))

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