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Erschienen in:
Product Architecture Decision Under Lifecycle Uncertainty Consideration: A Case Study in Providing Real-time Support to Automotive Battery System Architecture Design Kapitel lesen Erstes Kapitel lesen

2014 | OriginalPaper | Buchkapitel

Material Flow Cost Accounting: A Tool for Designing Economically and Ecologically Sustainable Production Processes

verfasst von : Ronny Sygulla, Uwe Götze, Annett Bierer

Erschienen in: Technology and Manufacturing Process Selection

Verlag: Springer London

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Abstract

In the context of designing modern, competitive production processes, companies face the challenge of integrating the growing ecological demands of customers and other stakeholders as well as resource scarcity on one hand and the dominant need for economic success on the other hand. An approach to meet ecological and economical goals is the improvement of the material and energy productivity. This is strongly supported by the method of material flow cost accounting (MFCA). It aims at the identification of processes’ material and energy related inefficiencies and the (monetary) quantification of their effects on the overall process chain. This chapter firstly introduces the basic methodology of MFCA. Afterwards, refinements and enhancements concerning the modeling of loops and stocks, the integration of energy and the design of a prospective MFCA are proposed. Concluding, aspects of MFCA’s practical implementation are discussed.

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Vorheriges Kapitel Aircraft Industrialization Process: A Systematic and Holistic Approach to Ensuring Integrated Management of the Engineering Process
Nächstes Kapitel Life Cycle Based Evaluation and Interpretation of Technology Chains in Manufacturing
Fußnoten
1
The German industry spent 45 % on average for input materials in 2009 (Statistisches Bundesamt 2011).
 
2
The definition of the specific processes may vary with the relevance of the respective ‘area’. So, a single production process can be limited to one very resource intensive production step or include a whole assembly line affecting the total resource demand only marginally.
 
3
The explanations in Sect. 2.2 largely refer to the recent ISO standard 14051 (ISO 2011). So, only direct citations of ISO (2011) as well as the use of other sources will be explicitly specified.
 
4
ISO’s (2011) definition of a quantity center additionally includes the demand for a monetary quantification of the in- and outputs. However, as the following explanations will demonstrate, the monetary valuation of in- and output flows is based on their physical quantification which, therewith, is the sole requirement for defining a quantity center.
 
5
Here, only the directions and the characteristics (desired or undesired) of the flows are determined. The quantification of flows follows in the second step.
 
6
For the intended analysis, the mass of materials can be presumed as constant. So, the inputs, outputs, and changes in stocks of the quantity centers can be listed in form of a material balance.
 
7
For reasons of simplification the quantity center structure can also be derived from that of the cost centers. But, it has to be ensured that every quantity center is attributed to only one superior cost center, if the quantity center structure is more differentiated than that of the cost centers. In case of the cost center structure is more detailed in some areas, subordinate cost centers must be attributed to the superior quantity centers correspondingly.
 
8
In this regard, it has to be noted again that the model records the material quantities flown within a defined time period. Since in Fig. 4 the product flow is the only flow leaving the loop, all occurred system costs are finally assigned to it.
 
9
In case the material loss is not fully recycled and there is an undesired material output flow leaving the loop, the criticism still concerns the share of loop costs assigned to the raw material substitute flow.
 
10
The value includes 50 € of the production process’ system costs (assigned to the material loss flow) and the system costs of the recycling process, 50 € as well. The flow of the raw material substitute is valued by its material costs only.
 
11
For example, Volkswagen recently communicated its strategy for decreasing production’s CO2 emissions including the concrete goal of reducing the energy demand by 25 % until 2018 (Viehmann 2012).
 
12
In the strict sense, the approach is enhanced to a material and energy flow cost accounting. For reasons of simplification, the name material flow cost accounting (MFCA) is still used in the following.
 
13
For quantifying the energy content of ‘material based’ energy carriers, such as gas or coal, the specific heating value can be used.
 
14
Alternatively, ITO-models of the underlying technical processes and, if needed, of sub processes can be used for the analysis. For reasons of simplification, in the following, quantity centers and processes are considered as equal.
 
15
For details about the methods of investment appraisal mentioned in this chapter see e.g., Götze et al. (2008).
 
16
For a detailed description of LCC’s methodology see e.g., Horngren et al. (2012).
 
17
For instance, future techniques of recycling (end-of-life phase) may be unknown today.
 
18
An overview of the methodology is given by ISO (2006).
 
19
Recent approaches like the carbon footprint and the carbon accounting (see e.g., Bowen and Wittneben 2011) refer to this indicator only and can be considered as simplified or carbon specific LCA approaches.
 
20
It has to be noted, that at least some Japanese companies successfully utilize MFCA as a technique of daily operational management and benefit from this practice (Nakajima 2010).
 
21
The high consistency arises in particular from the uses of in- and output balances for every quantity center (see Sect. 2.2).
 
Literatur
Bundesumweltministerium (BUM), Umweltbundesamt (UBA) (eds) (2003) Leitfaden Betriebliches Umweltkostenmanagement, Berlin
Götze U, Helmberg C, Rünger G, Schubert A, Goller S, Krellner B, Lau A, Sygulla R (2010) Integrating energy flows in modeling manufacturing processes and process chains of powertrain components. In: Neugebauer R (ed) Proceedings of the 1st international colloquium of the cluster of excellence eniPROD. Wissenschaftliche Scripten, Auerbach, pp 409–437
Götze U, Schubert A, Bierer A, Goller S, Sygulla R (2012) Material und Energieflussanalyse—Methodik zur Optimierung von Prozessen und Prozessketten. In: Neugebauer R (ed) Proceedings of the ICMC 2012/2nd international colloquium of the cluster of excellence eniPROD. Wissenschaftliche Scripten, Auerbach, pp 99–128
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ISO (2011) ISO 14051 Environmental management—material flow cost accounting—general framework
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Nakajima M (2006) The New Management Accounting Field Established by Material Flow Cost Accounting (MFCA). Kansai Univ Rev Bus Commer 8:1–22
Nakajima M (2008) The new development of material flow cost accounting (MFCA): MFCA analysis in power company and comparison between MFCA and TPM (Total Productive Maintenance). Kansai Univ Rev Bus Commer 10:57–86
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Nakajima M (2011) Environmental management accounting for cleaner production: systemization of material flow cost accounting (MFCA) into corporate management system. Kansai Univ Rev Bus Commer 13:17–39
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Schmid U (2001) Schwachstelle Datenqualität: Flusskostenrechnung in der Praxis bei Sortimo International. Ökol Wirtsch 2001(6):16–17
Schmidt M (2012) Material flow cost accounting in der produzierenden Industrie. In: von Hauff M, Isenmann R, Müller-Christ G (eds) Industrial ecology management. Gabler, Wiesbaden, pp 241–255. doi:10.​1007/​978-3-8349-6638-4_​15
Schubert A, Goller S, Sonntag D, Nestler A (2011) Implementation of energy-related aspects into model-based design of processes and process chains. In: Proceedings of the 2011 international symposium on assembly and manufacturing. doi:10.​1109/​ISAM.​2011.​5942344
Schweitzer M, Küpper H-U (2011) Systeme der Kosten- und Erlösrechnung, 10th edn. Vahlen, Munich
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Strobel M, Redmann C (2002) Flow cost accounting, an accounting approach based on the actual flows of materials. In: Bennett M, Bouma JJ, Wolters T (eds) Environmental management accounting: informational and institutional developments. Kluwer, Dordrecht, pp 67–82
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Viere T, Prox M, Möller A, Schmidt M et al (2011) Implications of material flow cost accounting for life cycle engineering. In: Hesselbach J, Herrmann C (eds) Globalized solutions for sustainability in manufacturing. Proceedings of the 18th CIRP international conference on life cycle engineering. Springer, Berlin pp 652–656. doi:10.​1007/​978-3-642-19692-8_​113
Wagner B, Nakajima M, Prox M (2010) Materialflusskostenrechnung—die internationale Karriere einer Methode zu Identifikation von Ineffizienzen in Produktionssystemen. uwf 18:197–202. doi:10.​1007/​s00550-010-0189-1
Metadaten
Titel
Material Flow Cost Accounting: A Tool for Designing Economically and Ecologically Sustainable Production Processes
verfasst von
Ronny Sygulla
Uwe Götze
Annett Bierer
Copyright-Jahr
2014
Verlag
Springer London
Buch
Technology and Manufacturing Process Selection

Print ISBN: 978-1-4471-5543-0

Electronic ISBN: 978-1-4471-5544-7

Copyright-Jahr: 2014

DOI
https://doi.org/10.1007/978-1-4471-5544-7_6

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