76

1234
12 34

10
4.8


201611
(Material Flow

C o s t A c c o u n t i n g M F C A)

1990 B e r n d Wa g n e r
M F C A 2000


2 0 11 (MFCA)
I S O 1 4 0 5 1 : 2 0 11 M F C A
C a n o n
SONYJOMO
300 MFCA ()
MFCA ()
1
2015 1.

MFCA ()
2. ( )
M F C A ()(+
) 1
2015-2016
3. MFCA



(+) (-
 77

)
4. 1
(%)


(1)


MFCA
(2)


(Quantity center, QC)
(3)



(4)
(
) 2MFCA

5.

A B C D E
1 2 3 4 5

(%)
MFCA
10 5
20
35 30

90 95
80
65 70

A B C D E

(eg. )

6000

(+ )
3500
1600 700 14000
250
6500 6400 6300
4750

A B C D E
(- )

1 .

78

2 .

5+2
()


--





(MFCA)


 79

MFCA
16
14 15
12
10 11 11
10
8
8
6 7
4
4 4
2 3 3 3 3
1 1 2 1 1
0

3 . MF CA

() MFCA
MFCA




ISO 14052:2017
20173

2000
(MFCA)2011
MFCAISO 14051

2000-2011
MFCA 3 -
()
MFCA 2001
2011
MFCA

MFCA 2013M F CA
M F C A 2015

80

MFCA ISO 14051

MFCA MFCA

M F C A2016 ()
MFCA 1.30%

2.10%

3.10%
MFCA
()
()
M F C A






M F C A



M F C A






1. (MFCA)

104

(http://www.idbcfp.

org.tw/DownloadDetail.aspx?id=5)

2. -(M F C A)

(http://www.idbcfp.org.tw/

DownloadSubDetail.aspx?id=9)

3. h t t p://w w w.u m c.c o m/
chinese/news/2016/20161011.asp

()
1.30%- MFCA()
03-5914240
anchichen@itri.org.tw
2. MFCA
-
3.
-