Melco Journal of Management Accounting Research
Online ISSN : 2189-2776
Print ISSN : 1882-7225
ISSN-L : 1882-7225
research paper
The Possibility of MFCA as a Management Tool
The Case of Komagane Denka Co.
Rieko SekiYasuo Anjo
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2016 Volume 8 Issue 2 Pages 35-47

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Abstract
 I interviewed top management and employees of Komagane Denka Co. from 2010 to 2012. The company introduced MFCA to reduce water, oil and electricity. In addition to it, the visualization of their wastes by MFCA motivated the employees to work. Also, the expansion of MFCA by the four lines raised awareness of environmental management and made ties in the company. Finally, it was important to have a strong motivation to succeed and make the good relationships among the employees. As the executive director of the company recognized clearly the effect of MFCA on motivation of task, I proposed a strategy map by BSC in order to develop 3 years management plan at the meeting in Jan. 2012. The strategy map I proposed enables the company to present scenario which raise corporate identity and employee morale. This paper reports the findings of hearing survey at Komagane Denka Co.
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© 2016 The Melco Foundation
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