Track: Material Flow Cost Accounting
Abstract
This paper systematically organizes cases of material flow cost accounting (MFCA) compiled so far and compares the impact of its introduction on supply chains and individual companies. Several key differences were revealed between supply chain cases and individual company cases. For instance, opportunities to improve on losses related to in-process recycling were higher in the case of individual companies, while in the case of supply chains, there was a strong trend toward discovering significant losses in the application fields of processing and assembly models, such as electronic and electrical machinery production, fields where the loss rate is low for individual companies. These findings are expected to be useful to companies and supply chains newly introducing MFCA.