물질흐름원가회계의 개념과 적용: 제조공정의 폐기물 저감 사례를 중심으로

김정남¹

The Concept and Application of Material Flow Cost Accounting: A Case Study on Waste Reduction In Manufacturing Process

Chung-Nam Kim¹

¹(주)에코프론티어

¹EcoFrontier.Co. E-mail: cnkim@ecofrontier.co.kr

ⓒ Copyright 2006 The Korea Society for Life Cycle Assessment. This is an Open-Access article distributed under the terms of the Creative Commons Attribution Non-Commercial License (http://creativecommons.org/licenses/by-nc/4.0/) which permits unrestricted non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited.

Published Online: May 31, 2006

요약문

본 페이퍼에서는 기업이 환경경영을 진행함에 있어서 환경부하를 저감하고 원가를 절감하는데 유용한 의사결정 정보를 제공하는 회계적 분석기법인 '물질흐름원가회계(Material Flow Cost Accounting; MFCA)'에 대해 살펴보고 그 유용성 과 활용방안을 모색해 보고자 실제 국내 자동차 부품을 생산하는 중소기업에 적용하여 보았다. 본 사례는 산업자원부 '한국 생산기술연구원의 국가청정생산지원센터가 지원한 '자동차산업의 중소기업형 통합환경경영(SIEM) 모형 구축 및 적용사 업의 일환으로 수행된 것이다.

Abstract

The purpose of this paper is to examine MFCA (Material Flow Cost Accounting), accounting analysis method, that provides the company which is committed to reduce environmental burden and cost in the process of implementing environmental management with useful decision-making information. In addition, in order to find the way of MFCA's practical use, MFCA was applied to the domestic middle & small company manufacturing car parts. This case study was conducted as a part of the project, "Construction and Application of S IEM Model for the Middle & Small Company in the automobile industry," funded by Korea National Cleaner Production Center of the Korea Institute of Industrial Technology, a subsidiary of Ministry of Commerce, Industry and Energy.

Keywords: 환경회계; 환경원가(관리)회계; 물질흐름원가회계(MFCA); 폐기물저감

Keywords: Environmental Accounting; Environmental Cost(Management) Accounting; Material Flow Cost Accounting(MFCA); Waste reduction