物質流成本會計分析案例探討

Abstract

台灣本島土地面積35,980 平方公里，其中7成為山地與丘陵，擁有的天然資源只有儲存量不多的煤、黃金、銅、硫磺、天然氣、石灰石、大理石和石棉。然而，台灣近20年來進口能源所占的比率一直增加，1988年占88.20％，1990年93.39％，1995年95.68％，2000年97.04％，2005年98.12％，2008年99.23％，這些數目顯示台灣對國外能源的依賴度居高不下。

此外，近年來我國企業負面新聞頻傳。如去年發生的汙水排放事件和今年的食安風暴，顯現出廠商無不希望｢降低成本、追求利潤極大｣。 然而，為了後代子孫和永續發展，企業因當採取正當的手段。物質流成本會計(Material Flow Cost Accounting) 於1990年代由德國Augsburg環境管理學院（Institute for Management und Umwelt, Augsburg, IMU-Augsburg）Bernd Wagner教授提出，有別於傳統管理會計主要記錄材料、人工與製造費用，其結合物質流和金錢流計算生產過程中｢資源浪費了多少｣，幫助管理者看見｢損失｣。

本研究主要以佳能電器、日東電工與三菱製藥株式會社這三家日本標竿企業做為案例分析，期望讓廢料變黃金的「物質流成本會計」能夠幫助我國提升整體產業競爭力。

The land area of Taiwan is 35,980 square kilometers, and 70% of it is made up of mountains and hills. There are not plenty of natural resources in Taiwan. Therefore, Taiwan heavily relies on imported energy from other countries. In the past 20 years, the proportion increased from 88.20% in 1988 to 99.23% in 2008.

However, we usually hear some bad news from our countries’ companies these years. Some companies use wrong methods to maximize their profits. For the good of our future generations and sustainable development, it’s necessary for companies to use right and correct methods to minimize their costs. Material Flow Cost Accounting (MFCA) was developed by Professor Bernd Wagner in 1990. MFCA is different from traditional accounting methods, it’s an instrument to identify and calculate the real cost of waste and material losses. With this new tool, it helps managers to visualize “the loss” during production.

MFCA was widely used in Japan in past years. This research uses case study methods to analyze Canon, Nitto Denko Co. and Mitsubishi Tanabe Pharma Co. these three companies. We hope to introduce this new and successful accounting method to help our countries’ companies.