Reconstruction of the Management Accounting System based on Material Flow Cost Accounting (MFCA) and Throughput Accounting (TA): Expansion of the Concept of Opportunity Cost

• Nakajima, Michiyasu

• Tobita, Kojiro

抄録

There is a discrepancy between cost information in the existing standard cost accounting system and cost reduction caused by process improvement among companies that utilize material flow cost accounting (MFCA) and throughput accounting (TA). In this study, we examine the cause of this discrepancy. Furthermore, as a first attempt, we examine the loss due to material losses and bottlenecks by employing the concept of opportunity cost and discuss the potential for new management accounting information to directly contribute to corporate profits.

収録刊行物

• Kansai University review of business and commerce

  Kansai University review of business and commerce 18 35-49, 2019-03

  Faculty of Business and Commerce, Kansai University

キーワード

• material flow cost accounting
• MFCA
• throughput accounting
• TA
• theory of constraints
• TOC
• standard cost accounting
• material loss
• constrain (s)
• opportunity cost
• improvement of corporate profit
• Kansai University
• 関西大学

詳細情報

• CRID: 1050564289015776896
• NII論文ID: 120006711238
• NII書誌ID: AA11662421
• ISSN: 13448455
• HANDLE: 10112/00017214
• NDL書誌ID: 029586937
• Web Site: https://kansai-u.repo.nii.ac.jp/records/13149
• Web Site: https://ndlsearch.ndl.go.jp/books/R000000004-I029586937
• 本文言語コード: en
• 資料種別: departmental bulletin paper
• データソース種別:
  • IRDB
  • NDL
  • CiNii Articles