Abstract
Material flow cost accounting (MFCA) is an approach for environmental management accounting. MFCA has been developed among a manufacturing industry in Japan. In this paper, we proposed a method to apply MFCA to the regional resource circulation process. First of all, we reviewed introductory example of MFCA. In the next place, we developed a framework of the regional MFCA. Finally, we made the table usually regarded as flow cost matrix (FCM) for the Kitakyushu eco-town project in order to prove the validity of the proposed method. In the result, this method was available to an environmental management for the local government and others.
