サプライチェーンへのマテリアルフローコスト会計導入の意義と課題(<特集>モノづくりと環境のマネジメント)

抄録

Introducing material flow cost accounting (MFCA) into the supply chain is a very important issue to promote environmental conservation by companies. However, it is very difficult to conduct this because the differences of companies may disturb to introduce such a tool within the supply chain. This paper examines the significance and issues for introducing MFCA into the supply chain based on the results from METI's project on enhancing resource efficiency in the supply chain. Finally, some proposals for future development are presented.