在人類文明的快速發展下，人類大量使用石化能源和排放二氧化碳等溫室氣體，使得全球因為氣候異常，災害頻傳，且由於環保意識逐漸高漲，國際上出現一新的環境管理會計技術『物質流成本會計』(Material Flow Cost Accounting, MFCA)，物質流成本會計的研究與實踐的目的在於同時實現節約資源、降低污染及削減成本，並同時提高環境保護效果與環保經濟效益，為一同時兼顧「環境面」與「經濟面」的管理會計手法。MFCA可以依照每一個加工、處理的步驟，對材料的回收、廢棄物的處理等資源損失，以明確的物質流、現金流來表示，使決策者有更多資訊訂定改善方針。這種成本資訊包括材料費、人工成本以及能源的消耗等成本項目，而物質流資訊則包括了物料的投入量及廢棄物的產出量，且運用MFCA手法的企業，由於可掌握資源效率的損失狀況，因此可以模擬、監控並驗證每一解決方案的實施成效，是否真正實現。本研究旨在建立一個物質流會計資訊管理平台，使其能泛用於大多製造業，使企業能更快更便利的執行MFCA，也能透過此平台所產出之報表，協助企業訂定其改善方針，且透過XML的格式，能將此份報表傳送給其上下游廠商提供參考，使MFCA從單一廠改善擴展至整個供應鏈之改善，本研究之管理平台另外加入了碳足跡的計算，加強MFCA環境面的量化數據，使決策者能有更多面向的角度去進行改善決策，最後以紡織業為例，分析其產業導入MFCA之優劣，並運用其真實數據來展現資訊管理平台之運作。

Ecological disaster and global weather abnormality have happened more frequently and caused more serious damages than we would have expected. The importance of sustainability management has become a major issue for all governments, industrial and environmental NGOs, and private sectors. Material Flow Cost Accounting (MFCA) concept is developed to evaluate both material costs and environmental impacts of products and their production. The MFCA includes the consideration of environmental impacts, material costs, and system costs simultaneously. MFCA helps organizations achieve cost reduction by identifying emissions and wastes within manufacturing process. Such precise data motivate managers to enhance material productivity and significantly reduce waste far more effectively than relying only on conventional concept and method of production cost accounting. This research focuses on developing and implementing the MFCA information management system. The system will be suitable for most of industry. The manager can use the system to analyze the MFCA report, and the system can create the MFCA XML file. The related function can download the file as a reference to realize the improvement progress. Besides, the research adds the carbon footprint module to enhance the MFCA environment impact quantized data. It will make the manager has more vision to decide the improvement strategy. Finally, the research uses textile industry as a case study, and analyzes the pros and cons that the industry implements the MFCA. And use the textile industry real data to demonstrate the system.

[1] Bennett M., Bouma J. J., Wolters T., 2002,“Environmental Management Accounting. Dordrecht”, Kluwer Academic Publishers, pp. 67−82.
[2] Canon Corporate, 2006, “Canon Corporate Sustainability Report”.
[3] Ciancarini Paolo, Rizzi Alfredo, Vitali Fabio, 1998, ”An extensible rendering engine for XML and HTML,” COMPUTER NETWORKs and ISDN Systems,Vol.30, pp.225-237
[4] Curran, M. A., 1996, Environmental Life-cycle Assessment, McGraw-Hill, New York, 25-36.
[5] Daniela, F., Donald, K., Ioana, M., 2000, “Integrating keyword search into XML query processing,” Computer Network, Vol.33, pp.119-135
[6] Deutsch Alin, Fernandez Mary, Florescu Daniela, Levy Alon and Suciu Dan, 1999, “A query language for XML,” Computer Network, Vol.31, pp.1155-1169
[7] Eco-cloud, 2012, 生命週期評估-碳足跡, Accessed: 5/10/2012. [Online]. Available: http://www.eco-cloud.com.tw/academy.php?catId=0fab5db5-3cb4-45fc-8981-6b592926fcf1
[8] EnergyTrend, 2010,「各國的節能減碳目標一覽表」, Accessed: 5/10/2012. [Online]. Available: http://www.energytrend.com.tw/emi_global_201001。
[9] IFAC (International Federation of Accountants), 2005,“International Guideline on Environmental Management Accounting”.
[10] Institut fuer Management und Umwelt (IMU) Augsburg, 2012, http://www.imu-augsburg.de/
[11] ISO, 2006,"Environmental management- Life cycle assessment principles and framework", International Organization for Standardization.
[12] ISO/TC 207, 2010, “DRAFT INTERNATIONAL STANDARD ISO/DIS 14051”.
[13] Kansai Electric Power Company, 2009, “Kansai Electric Power Corporate Sustainability Report”.
[14] Kokubu, K., M.K.S Campos, Y. Furukawa, and H. Tachikawa, 2009, “Material flow cost accounting with ISO 14051,” ISO Management Systems, January-February, pp.15-18.
[15] Kokubu, K., 2010, “Material Flow Cost Accounting MFCA Case Examples”, Environmental Industries Office”.
[16] Larsen, H. N. and Hertwich, E. G., 2010, “Identifying important characteristics of municipal carbon footprints,” Ecological Economics, 70(1), 60-66.
[17] METI (Japan Ministry of Economy, Trade and Industry), 2007, “Guide for Material Flow Cost Accounting (Ver.1)”.
[18] OMRON, 2012, 從財務角度實現製造過程損耗的視覺化, Accessed 05/30/2012. [Online]. Available: http://www.omron.com.cn/CSR/teji_hj.html
[19] Simapro, 2014, Accessed 2014/05/20. [Online]. Available: http://www.pre-sustainability.com/all-about-simapro
[20] Simon W., 2001, “XML-an opportunity for meaningful data standards in the geosciences,” Computers & Geosciences, Vol.27, pp.839-849
[21] Society of Environmental Toxicology and Chemistry (SETAC)., 1993, “Guidelines for Life Cycle Assessment: A ,” First ed From the SETAC Workshop held at Sesimbra, Portugal, 31 Marche3 April 1993. Brussels, Belgium, and Pensacola, Florida, USA, August 1993.
[22] Sonneveld, K., 2000,“The Role of Life Cycle Assessment as a Decision Support Tool for Packaging, ＂, Packaging Technology and Science, 13(2), 55-61.
[23] Sperberg-McQueen C. M., 1998, ” MANANG TECHNOLOGY- XML and the future of digital libraries,” The Journal of Academic Librarianship, Vol.24, pp.314-315
[24] Tokyo Electric Power Company, 2009, “Tokyo Electric Power Company Corporate Sustainability Report,”
[25] Trappey, J.C., Wu, C.Y., Yeh, F.M., Kuo, Y.F. and Lin, C.T., 2013, “Develop ISO14051-based Material Flow Cost Accounting System for Green Manufacturing Management - A Case Study”, International Display Manufacturing Conference 2013 (IDMC’13).
[26] United Nations (UN), 2001, “Environmental Management Accounting: Procedures and Principles”, Technical Report, UN Division for Sustainable Development.
[27] Wackernagel, M. and Rees, W. E., 1962,Our Ecological Footprint - Reducing Human Impact on the Earth, New Society Publishers Gabriola Island, B.C., Canada,.
[28] World Resources Institute (WRI), 2011. http://cait.wri.org/
[29] Yen David C., Huang Shi-Ming Huang and Ku Cheng-Yuan, 2002, ”The impact and implementation of XML on business-to-business commerce,” Computer Standards & Interfaces, Vol.24, pp.349
[30] Zisman, A., 2000, “An over view of XML,” Computing & Control Engineering Journal, Vol.11, pp.165-167
[31] 日本經產省, 2009, MFCA簡易計算ツールVer.4(excel, Accessed: 04/15/2012.[Online]. Available:http://www.jmac.co.jp/mfca/thinking/07.php
[32] 行政院國家科學委員會, 2009, 98年度期末報告-能源制度建立MFCA。
[33] 行政院國家科學委員會, 2010, 99年度期末報告-能源制度建立MFCA。
[34] 行政院環保署, 2010, 產品與服務碳足跡計算指引。
[35] 行政院環保署, 2014, 台灣產品碳足跡-公用係數資料庫, Accessed: 05/10/2012. [Online]. Available: http://cfp.epa.gov.tw/carbon/ezCFM/Function/PlatformInfo/ FLFootProduct/ModulusDataBase.aspx
[36] 何燦穎, 2010, 中鋼物質流管理系統建立與應用, 中鋼公司。
[37] 呂冠霖, 李育明, 王彬墀, 2010, 「ISO 14051物質流成本會計分析」與「ISO 14045產品系統生態效率評估」之發展概述, 永續產業發展雙月刊, No. 53.
[38] 李佳禾, 2004,「生命週期評估與環境績效分析研究-以人造纖維產品為例」, 碩士論文, 國立成功大學。
[39] 李叢禎, 蕭之情, 李堅明,曾瓊瑤, 2007, 溫室氣體減量之遵循成本與健康附屬效益,臺灣經濟預測與政策, 第370 卷, 第三期, 第1-30 頁。
[40] 肖序, 李豔芬, 2005, 試論流轉成本會計, 安徽商貿職業技術學院學報, (3) : 17 - 20。
[41] 肖序, 周志方, 李曉青, 2008, 論資源流成本會計在鉛鋅冶煉業的應用, 財會研究, (6): 28−33。
[42] 胡憲倫, 王慧茹, 2009,「第三類產品宣告之差異性比較分析-以國內面板產業為例」，2009 永續性產品與產業管理研討會。
[43] 馮巧根, 2008, 基於環境經營的物料流量成本會計及應用, 會計研究, (12): 69−76。
[44] 黃文輝, 2012, 生命週期評估案例, 工業技術研究院。
[45] 經濟部工業局, 2001,「ISO14000 系列－生命週期評估技術應用手冊」。
[46] 群創光電, 2012, 「MFCA盤查報告書-成型/裁印/沖壓/OECM廠」。
[47] 甄國紅, 2007, 基於材料流動成本核算的企業環境成本分析, 財會月刊, (4): 76−78。
[48] 蔡文雄, 賀賢德, 劉曾茂, 2002, Business opportunities opened up by XML, 國立臺灣大學資訊管理研究所
[49] 鄧明君, 羅文兵, 黃麗娟, 2009, 國外物質流成本會計研究與實踐及其啟示, 湖南科技大學學報(社會科學版), Vol. 12, No. 2, pp. 78-83.
[50] 盧怡靜, 2014, ISO 14040 生命週期評估的下一步, 永續產業發展, pp. 29-35
[51] 謝依錡, 2012, 能源產業環境會計帳及指引之介紹, 台灣環境管理會計協會。