Implementation steps of

mplementation MFCA-7 steps of MFCA-7

entification of inputs and outputs for each quantity
centre
Identification inputs and outputs for each quantity
center

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Implementation steps of MFCA-8

• Quantification of the material flows in

physical units
• Quantification of the material flows in
monetary units
• Interpretation of MFCA results and
consideration/implementation of
improvement measures
 View of Production Processes in MFCA

Quantity Center
(A Production Process)
I nput Materials Products
Production Process of
　 　 Product and Material loss (Output as Good products)

Mass Balance
& Product Costing
Material L oss
( Output as Wastes)　　　　　　　　　　　　
 Approach of MFCA
Case Study : Approach of
MFCA
Electricity

Material
Input Output Product
Factory (70 ton)
(100 ton)
Printed material

Output

Material loss
Wastewater 30 ton

Waste Carbon emissions Emissions to air

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Solving Analysis
Conventional management Point of MFCA evaluation

Processing cost: Electricity

$350,000
Input Output Input Output
Product: 70 ton Product 70 ton
Material Material cost: $650,000
Material Factory
QC-2
(100 ton) QC-1 Factory
QC-2 QC-3 Processing cost: 100 ton
$ 350.000
$650,000 --------------------------------
Total $ 1,000,000

Equivalent cost
evaluation
Material loss 30 ton

Material loss: 30 ton

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 Cost calculation based on MFCA-1

Energy cost: $50,000 System cost

Electricity: 10 kW $250,000

Input Output
Product: 70 ton
Material Material cost: $520,000
(100 ton) QC-1 Factory
QC-2 QC-3 System cost: $ 175.000
Energy cost: $ 35,000
$650,000 --------------------------------
Total $ 730,000

Material loss: 30 ton

Material cost : $130,000
System cost: $75,000
Energy cost： $15,000
Waste management cost：$50,000
------------------------------------------
Total $270,000
 Cost calculation based on MFCA-2

Energy cost: $50,000 System cost

Electricity: 10 kW $250,000

Input Output
Product: 70 ton
Material Material cost: $520,000
(100 ton) QC-1 Factory
QC-2 QC-3 System cost: $ 175.000
Energy cost: $ 35,000
$650,000 --------------------------------
Total $ 730,000

Key for improvement

Material loss: 30 ton
Material cost : $130,000
System cost: $75,000
Wastewater Energy cost： $15,000 Emissions to air
Waste management cost：$50,000
------------------------------------------
Total $270,000

Waste Carbon emissions

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