Introduction of material flow cost accounting (MFCA) to the supply chain: a questionnaire study on the challenges of constructing a low-carbon supply chain to promote resource efficiency

Nakajima, Michiyasu; Kimura, Asako; Wagner, Bernd

doi:10.1016/j.jclepro.2014.10.044

Cited by 51 publications

(47 citation statements)

References 7 publications

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“…Bierer et al (2015), Christ and Burritt (2015), and Schaltegger and Zvezdov (2015) provide a general discussion of MFCA. Additionally, Nakajima et al (2013) conduct an MFCA survey in Japan. Rieckhof et al (2015) review MFCA from the viewpoint of the four levers of control (LOC) in the field of MCS (Simons, 1994(Simons, , 1995.…”

Section: Mfca Literature and Research In Thailandmentioning

confidence: 99%

“…This study finds two surveys in Japan as described below, demonstrating that MFCA is not presently popular among Japanese manufacturing firms. Two analyses of the Japanese manufacturing industry, Nakajima et al (2013) and Kitada et al (2016), have conducted questionnaire surveys of MFCA implementation. In Nakajima et al (2013), there were 356 responses from the listed manufacturing firms in Japan in 2012 (1561 firms; response rate: 22.8%).…”

Section: Mfca Literature and Research In Thailandmentioning

confidence: 99%

“…In Thailand, MFCA programs and promotion activities have been conducted mainly at Chiang Mai University, and several case studies are progressing as well (Chompu-Inwai et al, 2015;Kasemset et al, 2013;Jakrawatana et al, 2016). According to two surveys of the Japanese manufacturing industry (Kitada et al, 2016;Nakajima et al, 2013), while MFCA has been gradually spreading, at least in Japan, it is not presently at the stage where it can become popular in Japan and other Asian countries (Kasemset et al, 2013).…”

Section: Introductionmentioning

confidence: 99%

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Corporate material flow management in Thailand: The way to material flow cost accounting

Yagi

Kokubu

2018

Journal of Cleaner Production

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In recent years, material flow cost accounting (MFCA) has gradually been recognized in Asia by the standardization of ISO 14051 and 14052 and by the project of dissemination undertaken by the Asian Productivity Organization (APO). However, MFCA is still not used across the board. This study analyzes the characteristics of material flow (MF) management to facilitate the expanded use of MFCA. The research framework of this study investigates the degree of MF management and the sequential relationships among financial factors, MF management, and waste performance, based on a questionnaire survey of non-financial listed companies in Thailand. Fifty-eight percent of the respondent firms answer that they are managing MF information (self-rating). Meanwhile, 50%, 49%, 29%, and 24% of the firms actually disclose the amounts of total waste, hazardous waste, raw materials consumed, and recycled waste, respectively. The results of this study show that respondent firms with MF management (self-rating) are more likely to manage/disclose total waste, hazardous waste, and raw materials consumed than those without it. In terms of financial factors, cost ratio and profitability are likely to affect firm decisions regarding whether to manage the MF. Additionally, MF management is likely to decrease the hazardous waste ratio. The series of results shows that firms in Thailand are more likely to be concerned about hazardous waste management than resource efficiency. Therefore, hazardous waste should probably be thoroughly managed, as a preliminary step in the promotion of MFCA.

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Section: Mfca Literature and Research In Thailandmentioning

confidence: 99%

Section: Mfca Literature and Research In Thailandmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Corporate material flow management in Thailand: The way to material flow cost accounting

Yagi

Kokubu

2018

Journal of Cleaner Production

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“…Nakajima et al [16] identified the requirements and challenges of promoting a low-carbon supply chain caused by the introduction of material flow cost accounting, and the study showed that setting environmental indicators as performance evaluation criteria of a company's purchasing department is an important step in the lowcarbon supply chain. Wang et al [17] focused on a dyadic supply chain with a manufacturer and a retailer to develop a game model for studying the issues of carbon emission reduction within the retailer dominant and the power balanced cases under the low-carbon environment.…”

Section: Low-carbon Supply Chainmentioning

confidence: 99%

A Fuzzy‐Grey Multicriteria Decision Making Approach for Green Supplier Selection in Low‐Carbon Supply Chain

Pang

Yang

et al. 2017

Mathematical Problems in Engineering

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Due to the increasing awareness of global warming and environmental protection, many practitioners and researchers have paid much attention to the low-carbon supply chain management in recent years. Green supplier selection is one of the most critical activities in the low-carbon supply chain management, so it is important to establish the comprehensive criteria and develop a method for green supplier selection in low-carbon supply chain. The paper proposes a fuzz-grey multicriteria decision making approach to deal with these problems. First, the paper establishes 4 main criteria and 22 subcriteria for green supplier selection. Then, a method integrating fuzzy set theory and grey relational analysis is proposed. It uses the membership function of normal distribution to compare each supplier and uses grey relation analysis to calculate the weight of each criterion and improves fuzzy comprehensive evaluation. The proposed method can make the localization of individual green supplier more objectively and more accurately in the same trade. Finally, a case study in the steel industry is presented to demonstrate the effectiveness of the proposed approach.

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“…The aggregate data for system analysis is perhaps sufficient for an internal company. However, when MFCA was extended to the supply chain, information sharing became the critical challenge hindering the introduction into suppliers and caused missing data [12,41]. If missing data can be addressed or compensated for by alternative allocation methods or models, more precise data would have served for decision making on the simultaneous accomplishment of inefficient cost and waste consumption.…”

Section: Conclusion and Further Studymentioning

confidence: 99%

Potentials for Improvement of Resource Efficiency in Printed Circuit Board Manufacturing: A Case Study Based on Material Flow Cost Accounting

et al. 2017

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Abstract:The pursuit of sustainable resource use by manufacturing companies is driven by resource scarcity, environmental awareness, and cost savings potentials. To address these issues, Material Flow Cost Accounting (MFCA) has been developed and applied as an effective environmental management tool. Within MFCA's general allocation, the accounts of products and losses are overrated by weight or volume. However, such a method is incompatible with Printed Circuit Board (PCB) manufacturing because of industry characteristics in which primary inputs and products are measured by area. Based on MFCA, this case study systematically established several linear cost calculation models along the production process for capturing the actual waste flows as well as performing cost-benefit analysis. The recognition of previously ignored losses offered the incentive to find appropriate indicators to conduct cost-benefit analysis on hotspots for losses. Loss identification and analysis indicated that machining and wiring are the necessities and priorities of process optimization for resource efficiency improvement measures. Therefore, this research could not only advance the achievement of a profitable and sustainable production while improving resource efficiency at the source but could also provide support for decision making in PCB manufacturing.

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Introduction of material flow cost accounting (MFCA) to the supply chain: a questionnaire study on the challenges of constructing a low-carbon supply chain to promote resource efficiency

Cited by 51 publications

References 7 publications

Corporate material flow management in Thailand: The way to material flow cost accounting

Corporate material flow management in Thailand: The way to material flow cost accounting

A Fuzzy‐Grey Multicriteria Decision Making Approach for Green Supplier Selection in Low‐Carbon Supply Chain

Potentials for Improvement of Resource Efficiency in Printed Circuit Board Manufacturing: A Case Study Based on Material Flow Cost Accounting

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