Summary: | 碩士 === 國立清華大學 === 工業工程與工程管理學系 === 102 === Ecological disaster and global weather abnormality have happened more frequently and caused more serious damages than we would have expected. The importance of sustainability management has become a major issue for all governments, industrial and environmental NGOs, and private sectors. Material Flow Cost Accounting (MFCA) concept is developed to evaluate both material costs and environmental impacts of products and their production. The MFCA includes the consideration of environmental impacts, material costs, and system costs simultaneously. MFCA helps organizations achieve cost reduction by identifying emissions and wastes within manufacturing process. Such precise data motivate managers to enhance material productivity and significantly reduce waste far more effectively than relying only on conventional concept and method of production cost accounting. This research focuses on developing and implementing the MFCA information management system. The system will be suitable for most of industry. The manager can use the system to analyze the MFCA report, and the system can create the MFCA XML file. The related function can download the file as a reference to realize the improvement progress. Besides, the research adds the carbon footprint module to enhance the MFCA environment impact quantized data. It will make the manager has more vision to decide the improvement strategy. Finally, the research uses textile industry as a case study, and analyzes the pros and cons that the industry implements the MFCA. And use the textile industry real data to demonstrate the system.
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