隨著企業永續相關議題逐漸受到各界重視和企業對ESG 的提升關注，ESG 原則不單單只是強調企業在財務表現進行評估，也應將環境、社會和公司治理等因素納入到企業投資決策或策略經營之考量。所謂E(environment)即指對於環境的關懷、S(social)則是對社會及文化的考量，而G(Corporate Governance)則是公司治理。為了降低相關環境議題衝擊面向，企業的營運將更加重對於這三個面向的管理，逐漸擴及至企業之獲利。
研究中主要探討汽車射出產業如何以專案管理的方式來進行物質流成本會計(Material Flow Cost Accounting, MFCA) 推動的關鍵成功因素。MFCA管理是藉由物質流及能源使用的分析與成本連結，了解原物料用量與成本間的關係，鑑別損失熱點，透過專案管理的手法，以系統性方法來推動強化環境成本管理，並探討財務與環境衝擊問題，尋求能資源效率改善之方案。
研究透過相關文獻的蒐集與歸納整理出數項關鍵成功因素及以個案探討的方式來說明專案小組的推動與教育訓練實施，建構其供應鏈物質流觀念，確認整個執行MFCA目標和依循Plan、Do、Check及Act等四個執行步驟建立起整個專案執行作業，也經由專家訪談列出可能的關鍵成功因素。
有鑒於國內在運用專案管理導入MFCA方面，並無標準模式可供參考；因此藉由MFCA與專案管理整合推動，來詳述參與經驗和說明關鍵成功的因素。並從研究個案推動過程中，將其結論整理歸納如下：高階主管支持為影響MFCA專案推動成功之關鍵因素；部門間橫向溝通，可提升公司整體生產效率；顧問輔導和教育訓練實施，有助於提升企業專案成功的推動；MFCA是一個技術性的管理工具和善用政府的輔導資源，協助整合管理系統建置與推動。因此企業在研擬專案推動時，則必須評估本身產業環境及資源的優劣性，配合產業特質的獨特性，發展適合自身的推動的策略及計畫，如此才能在產業中取得獨特的競爭優勢。
關鍵詞：物質流成本會計、專案管理、關鍵成功因素

As issues relating to enterprise sustainability are gradually gaining attention, companies are paying more attention to the promotion of environmental, social and corporate governance (ESG). ESG principles not only emphasize the evaluation of corporate financial performance, but they also include environmental, social and corporate governance factors into enterprise investment decision-making and strategic management considerations. To reduce the impact of related environmental issues, the operation of enterprises is more focused on the management of these three orientations, which will gradually extend to the profitability of enterprises. This study focuses on how the automotive injection industry can drive material flow cost accounting (MFCA) in a project management manner. MFCA management works through an analysis of material flow and energy use to link with cost aspect, understanding the relationship between raw material usage and cost, identifying loss hot spots. Through project management methods, MFCA promotes the strengthening of environmental cost management and explores financial and environmental impact issues to seek solutions for improving resource efficiency. Through the collection and induction of relevant literature, this study collates several key success factors. The case study method is used to illustrate the promotion and implementation of group projects and education training, the construction of the concept of material flow in the supply chain, the confirmation of the overall implementation of MFCA objectives, and the execution of the four steps of the plan-do-check-act cycle to establish the entire project’s implementation and operation. Furthermore, through interviews with experts, possible key success factors are listed. In view of the domestic use of project management to import MFCA, there is no standard model for reference; therefore, MFCA and project management are integrated to detail the experience and explain the key success factors. From the promotion process of case-by-case research, conclusions are summarized as follows: Executive support as a key factor affects the success of MFCA projects; horizontal communication between departments can improve the overall productivity of a company; consultant counseling and the implementation of educational training helps the success of enterprise projects; MFCA is a technical management tool and makes the best use of government coaching resources to help integrate management system construction and promotion. Therefore, when enterprises are developing to promote a project, enterprises must evaluate their own industrial environment and resources within the unique characteristics of the industry to develop suitable strategies and plans for their own use, thereby obtaining a unique competitive advantage in the industry.
Keywords: material flow cost accounting, project management, key success factors

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