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> 한일경상학회 > 한일경상논집 > 35권 0호

물질흐름회계 실무도입 가능성에 대한 탐색적 연구 -한,일 시범 도입 기업사례 중심으로

An Exploratory Study on Material Flow Cost Accounting Implementation -Focusing on Pilot Plant Cases of Korea and Japan

정길채 ( Gil Chea Jeung )

- 발행기관 : 한일경상학회

- 발행년도 : 2006

- 간행물 : 한일경상논집, 35권 0호

- 페이지 : pp.57-79 ( 총 23 페이지 )


학술발표대회집, 워크숍 자료집 중 1,2 페이지 논문은 ‘요약’만 제공되는 경우가 있으니,

구매 전에 간행물명, 페이지 수 확인 부탁 드립니다.

6,300
논문제목
초록(외국어)
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.

논문정보
  • - 주제 : 사회과학분야 > 경영학
  • - 발행기관 : 한일경상학회
  • - 간행물 : 한일경상논집, 35권 0호
  • - 발행년도 : 2006
  • - 페이지 : pp.57-79 ( 총 23 페이지 )
  • - UCI(KEPA) : I410-ECN-0102-2009-320-000878736
저널정보
  • - 주제 : 사회과학분야 > 경영학
  • - 성격 : 학술지
  • - 간기 : 계간
  • - 국내 등재 : KCI 등재
  • - 해외 등재 : -
  • - ISSN : 1226-3877
  • - 수록범위 : 1984–2020
  • - 수록 논문수 : 718