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Material Flow Cost Accounting
・ Material flow management
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Material Flow Cost Accounting : ウィキペディア英語版
Material Flow Cost Accounting

Material flow cost accounting (MFCA) is a management tool that assists organizations in better understand the potential environmental and financial consequences of their material and energy practices and seeks to improve them via changes in those practices. It does so by assessing the physical material flows in a company or a supply chain and assign adequate associated costs to these flows.
==History==
The method was developed in Germany in the 1980s and is related to approaches such as eco balances, flow cost accounting and “Reststoffkostenrechnung”.
The method became a huge success in Japan in the 2000s. By the year 2010 up to 300 companies had applied the MFCA approach, which was highly supported by the Japanese government.
In 2011 the International Organization for Standardization (ISO) published a norm on MFCA (i.e. EN ISO 14051:2011).

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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