A Research on Material Flow Cost Accounting -A case study on a TFT-LCD panel firm
碩士 === 國立中正大學 === 會計資訊與法律數位學習碩士在職專班 === 105 === One hundred and ninety five state parties agreed to the Paris agreement with no objections on December 12th, 2015. The problem of global warming is getting serious, enterprises in the face of cost-effective at the same time have to reduce the...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/7g57ds |
| Summary: | 碩士 === 國立中正大學 === 會計資訊與法律數位學習碩士在職專班 === 105 === One hundred and ninety five state parties agreed to the Paris agreement with no objections on December 12th, 2015. The problem of global warming is getting serious, enterprises in the face of cost-effective at the same time have to reduce the environmental load; therefore, the effective use of resources had become the main indicator. And ISO14051 Material Flow Cost Accounting (referred to: MFCA) is an analysis method to create a win-win situation with balance between environment and economy.
This research is a case study based on an ISO14051 certified flat-panel parts supplier from the perspective of accounting staff. After the introduction of MFCA analysis we found that recycled glass is likely to cause stripping rate increase resulting in increased cost of rework. If coupled with the cost of renewable cleaning may be greater than the cost of new purchased glass. This is the most important finding in the MFCA analysis of this case study. Since it was not determined whether the benefits of using recycled glass can reduce the cost of the company and environmental load, the case company had conducted an outsourced beneficial evaluation of regenerative process to determine whether it can achieve real benefits.
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