Material Flow Cost Accounting Extended to the Supply Chain – Challenges, Benefits and Links to Life Cycle Engineering

摘要

Since May 2014 a new ISO Standard on Guidance for the extension of Material Flow Cost Accounting (MFCA) into the Supply Chain is in preparation. The contribution will elaborate on the challenges and benefits of this extension for the participating supply chain partners. As Material Flow Cost Accounting and Life Cycle Engineering are based on a similar demand on information about Material and Energy Flows along the Supply Chain, respectively along the life Cycle, synergies and differences between the two approaches will be discussed. As far as available guidance for successful collaboration in the supply chain will be given.