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

Abstract

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.

Cost Reduction Strategy In Manufacturing Industries Empirical Evidence From Indonesia

“…This study supports the findings from (Dunuwila et al, 2018;Kokubu et al, 2023;Mahmoudi et al, 2017;Rossi et al, 2019;Wang et al, 2017;Yagi & Kokubu, 2019). The difference between the research was proved empirically by the concept of MFCA, NPO, and Cost Reduction, which is rare in this field.…”

Increasing Energy and Material Consumption Efficiency by Application of Material and Energy Flow Cost Accounting System (Case Study: Turbine Blade Production)

“…According to the MEFCA, a printed circuit board (PCB) production study systematically generated several linear cost calculation models during the production process to capture actual effluent flows as well as a cost-benefit analysis, demonstrating that this research could improve production. Making the system profitable and sustainable by improving resource productivity can also provide decision support for PCB production [21].…”

Sustainable Additive Manufacturing of Printed Circuit Boards

“…Previous studies on conventional PCB sources and cost efficiency have defined and quantified four types of associated costs, including materials, energy, system, and waste management cost produced in the process of the machining, wiring, laminating, and other steps as shown in Figure 3A. 11,12 For materials costs, raw materials as well as subsidiary materials used in parts of products, either completely utilized or partly consumed during production, are accounted for. Additionally, the auxiliary materials that are wasted as losses are also taken into consideration.…”