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Kansai University Review of Business and Commerce-No.10 >

このアイテムの引用には次の識別子を使用してください: http://hdl.handle.net/10112/12115

タイトル: The New Development of Material Flow Cost Accounting (MFCA) : MFCA analysis in Power Company and Comparison between MFCA and TPM (Total Productive Maintenance)
著者名: NAKAJIMA, Michiyasu
著者の別表記: 中嶌, 道靖
キーワード: 関西大学
Kansai University
論文発行年月日: 2008年3月
出版者: Faculty of Commerce, Kansai University
出版者の別表記: 関西大学商学部
雑誌名: Kansai University review of business and commerce
巻: 10
開始ページ: 57
終了ページ: 86
抄録: This paper explained TPM and MFCA by focusing on the difference between them, but it is not my intention to discuss which is the superior system. It is considered that in reality it is useful to utilize both TPM and MFCA as systems supplemental to each other. For example, Canon uses MFCA in a positive manner as a management tool for cross sectional management which is impossible by the conventional TPM, etc. by linking job site type environmental guarantee activities and MFCA. As a result, Canon succeeded in achieving a waste reduction of 40% compared to last year at one of its offices. Such waste disposal cost appears to have been reduced by several million yen per annum. Canon introduced MFCA as a tool for job site type environmental guarantee activities, and enhanced resource productivity dramatically at an actual spot directly connected with manufacturing, and not the reduction of "paper, rubbish and electricity". This means there was a discovery of a wasteful process in manufacturing which had not been found by the conventional production management technique. This is another matter, but people sometimes notice that their improvement target (priority order) which used to be decided on the basis of a standard such as a product yield was wrong, and change their order of improvement. The rank of an improvement item which used to be in a lower rank will be raised, but this also means that the order was corrected by having found a hidden cost. In this way, in some cases a loss which was not discovered by existing production management is newly discovered by MFCA or it is discovered that there was a hidden loss in a loss which had already been discovered. It is true that all is covered when expressed in words, but the way of thinking that material loss in MFCA covers all may be the same as if one declares that one is omniscient and omnipotent, if the author may borrow the words of a certain corporate manager.
資料種別: Departmental Bulletin Paper
URI: http://hdl.handle.net/10112/12115
ISSN: 13448455
書誌レコードID: AA11662421
著者版フラグ: publisher
出現コレクション:Kansai University Review of Business and Commerce-No.10

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