在战略层面将资源效率引入物质流成本会计——一个概念框架

Introducing Resource Efficiency into Material Flow Cost Accounting at Strategic Level—— A Conceptual Framework

以"流量"为基础的物质流成本会计(MFCA),理论上能够支持企业的资源节约战略,但是企业只有将这一目标定位于战略层面,并在企业内部各个层面实施管理控制系统(MCS),才能在实践中实现该目标。西蒙于1995年提出管理控制系统(MCS)的四个控制杠杆(LOC)在这一实施过程中起着关键作用。通过系统梳理相关文献,分析了MFCA与LOC之间的关联,从中找出了九个相关的突出问题。通过分析这些问题发现,MFCA要进一步发展,需要提高其与MCS的关联性,尤其是与LOC的关联性。为此,结合上述问题构造了一个将MFCA整合到MCS的概念框架,其中包括五个发展阶段和三项未来挑战。循此框架发展MFCA,有助于企业提高资源利用效率,实现可持续发展。

Material flow cost accounting （MFCA）, with its flow- based view, is able to support the formulation of resource- effi- cient strategy. However, such goals as resource efficiency can only be achieved if corporations commit themselves to these targets on a strategic level and transfer them to all corporate levels using management control systems （ MCS ） . The four levers of control （LOC） of MCS developed by Simons （1995） adopt a key role in this implementation process. Therefore, in a systematic literature review, this paper analyzes how far MFCA currently address the LOC, and derives nine salient issues that are relevant to the interrelation aspect. We contribute to literature by highlighting such methods as MFCA require continuous development toward an increased interrelation with MCS, particularly with the four levers of control （LOC） . On this basis, we can develop a summarizing conceptual framework that puts MFCA into MCS consis- ting of five stages and three future challenges. The framework of the development of MFCA can help enterprises to im- prove resource efficiency, and achieve sustainable development.