| 物料流量会计的深化——利用MFCA与LCA的整合评估外部损害成本 |
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| 引用本文： | 施惠卿.物料流量会计的深化——利用MFCA与LCA的整合评估外部损害成本[J].经济与管理,2012,26(1):54-56,96. |
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| 作者姓名： | 施惠卿 |
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| 作者单位： | 上海海事大学经济管理学院,上海,200240 |
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| 摘 要： | 物料流量成本会计(MFCA)是一种环境管理会计运用工具,也是企业高级管理人员和现场生产经理制定决定的一种工具.MFCA通过减少废弃物来实现提高生产能力的目标.MFCA衡量了材料的物量和存量信息,即在生产过程中的原材料、备品备件以物流和货币的单位表示出来,将MFCA与生命周期评价(LCA)整合,以此来评估外部损害成本.
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| 关 键 词： | 物料流量成本会计 生命周期评估 环境管理 |
The Evolution of Material Flow Cost Accounting——Utilizing MFCA with LCA as an indicator for external impairment cost evaluation |
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| Shi Huiqing.The Evolution of Material Flow Cost Accounting——Utilizing MFCA with LCA as an indicator for external impairment cost evaluation[J].Economy and Management,2012,26(1):54-56,96. |
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| Authors: | Shi Huiqing |
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| Institution: | Shi Huiqing(School of Economics and Management,Shanghai Maritime University,Shanghai 200240,China) |
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| Abstract: | Material Flow Cost Accounting(MFCA) is an environmental management accounting methods,and a tool of decision making by business executives and on-site managers.By reducing the waste,MFCA achieves the goal of improving production ability.MFCA measures the material content quantity and stock information,which is,in the process of production,representing the raw materials and spare parts by the logistics and currency units,integrating the MFCA and life cycle assessment(LCA),to assess the external damage cost. |
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| Keywords: | material flow costing accounting life cycle assessment: environmental management |
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