물질흐름회계 실무도입 가능성에 대한 탐색적 연구

• 영문명: An Exploratory Study on Material Flow Cost Accounting Implementation: Focusing on Pilot Plant Cases of Korea and Japan
• 발행기관: 한일경상학회
• 저자명: 정길채(Gil Chea Jeung)
• 간행물 정보: 『한일경상논집』제35권, 57~79쪽, 전체 23쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2006.10.31

영문 초록

Accounting for the amount of materials alone can inform some decisions that will positively affect environmental performance. After completing a materials accounting exercise, some companies are able to immediately identify a particularly wasteful process that is ripe for improvement. This study is an example of how companies effectively used materials and cost accounting in an environmental management system framework to achieve their goal of reducing the use and release of hazardous wastes. The enhancement of profit and reduction of the impact on the environment may be difficult to combine, but that compatibility is demanded today. It is very important to manage business with an environmental management accounting tool such as MFCA in order to achieve these ends. It is very meaningful and creative to share and discuss the experiences of Korea and Japan. In material flow management, material physical data in terms of environmental information is integrated with cost information (economic information) and evaluated based on the physical data. Thus MFCA offers a new set of information-different from conventional cost accounting-relevant for decision making.

목차

Ⅰ. 서론

Ⅱ. 물질흐름원가회계 도입 필요성과 도입방법

Ⅲ. 한 일 시범 도입 기업사례와 실무도입 가능성

Ⅳ. 연구 결과 요약 및 시사점

참고문헌

키워드

Environmental cost material flow cost accounting flow accounting