神戸大学附属図書館デジタルアーカイブ
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https://hdl.handle.net/20.500.14094/90006663
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2024-04-27
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90006663 (fulltext)
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ファイル出力
メタデータID
90006663
アクセス権
open access
出版タイプ
Accepted Manuscript
タイトル
Corporate material flow management in Thailand: The way to material flow cost accounting
著者
著者ID
A0660
研究者ID
1000050708550
著者名
Yagi, Michiyuki
八木, 迪幸
ヤギ, ミチユキ
所属機関名
社会システムイノベーションセンター
著者ID
A0681
研究者ID
1000070225407
KUID
https://kuid-rm-web.ofc.kobe-u.ac.jp/search/detail?systemId=dcc82fa59d455d74520e17560c007669
著者名
Kokubu, Katsuhiko
國部, 克彦
コクブ, カツヒコ
所属機関名
経営学研究科
収録物名
Journal of Cleaner Production
巻(号)
198
ページ
763-775
出版者
Elsevier
刊行日
2018-10-10
公開日
2020-11-01
抄録
In recent years, material flow cost accounting (MFCA) has gradually been recognized in Asia by the standardization of ISO 14051 and 14052 and by the project of dissemination undertaken by the Asian Productivity Organization (APO). However, MFCA is still not used across the board. This study analyzes the characteristics of material flow (MF) management to facilitate the expanded use of MFCA. The research framework of this study investigates the degree of MF management and the sequential relationships among financial factors, MF management, and waste performance, based on a questionnaire survey of non-financial listed companies in Thailand. Fifty-eight percent of the respondent firms answer that they are managing MF information (self-rating). Meanwhile, 50%, 49%, 29%, and 24% of the firms actually disclose the amounts of total waste, hazardous waste, raw materials consumed, and recycled waste, respectively. The results of this study show that respondent firms with MF management (self-rating) are more likely to manage/disclose total waste, hazardous waste, and raw materials consumed than those without it. In terms of financial factors, cost ratio and profitability are likely to affect firm decisions regarding whether to manage the MF. Additionally, MF management is likely to decrease the hazardous waste ratio. The series of results shows that firms in Thailand are more likely to be concerned about hazardous waste management than resource efficiency. Therefore, hazardous waste should probably be thoroughly managed, as a preliminary step in the promotion of MFCA.
キーワード
Material flow management
Thailand
Waste performance
Material flow cost accounting
Data envelopment analysis
カテゴリ
経営学研究科
社会システムイノベーションセンター
学術雑誌論文
権利
© 2018 Elsevier B.V.
This manuscript version is made available under the CC-BY-NC-ND 4.0 license http://creativecommons.org/licenses/by-nc-nd/4.0/
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資源タイプ
journal article
言語
English (英語)
ISSN
0959-6526
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eISSN
1879-1786
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NCID
AA10911156
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関連情報
DOI
https://doi.org/10.1016/j.jclepro.2018.07.007
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