物质流成本会计理论基础研究

On Material Flow Cost Accounting's Theoretical Basis

物质流成本会计(MFCA)方法由德国IMU首次提出。该方法一经提出就引起世界范围内的关注,它从物质流的"实物"与"货币"流转角度,根据输入输出模型,核算企业的合格产品成本与废弃物成本,找到企业资源损失的改善点。但所有文献都未提及物质流成本会计的理论基础。论文就字面解释、重要恒等式、学科集成三方面就其理论基础进行深入的研究,以探究其理论渊源。

Material flow cost accounting （MFCA） method was first proposed by the Institut f ti r Management und Umweh （IMU） in German. Then it captures the worldwide attention. From the view of the ＂physical＂ and ＂Money＂ flow of the material flow, based on input-output model, it calculates the all cost and distinguishes them between the qualified products and waste, finds the resources losses to improve them. From the perspective of a literal interpretation, an important identical equation, muhidisciplinary integration, this paper studies MFCA in-depth to explore its theoretical origin.