Global warming has pressured companies to put a greater emphasis on environment management which allows them to reduce environmental impact and costs of their operations. In Korea, the coal-fired power plants take a large account of electricity generation at 31.7% of the total electricity usage in 2014. Thus, environmental impact of coal-fired power plants is significant. This paper illustrated how to compute environmental impact and costs in electricity generation at a coal-fired power plant using MFCA methodology. Compared to the traditional accounting, an advantage of MFCA is to provide information on electricity generation costs and environmental wastes incurring throughout the production process of electricity. Based on MFCA, the coal-fired power plant was able to reduce production cost of electricity by 52.3%, and environmental wastes by 47.7%. As a result, MFCA seemed to be an effective tool in environmental management for power plants.

The importance of environmental protection has been increased recently. Thus the environmental management was settled in an important global competition factor. In the meantime logistics cost occupied the 8.03% of sales at 2011. This portion was greater than the portion of other countries and it was needed the reduction of logistics cost to secure the competition power. As thus in this paper we prepared the process which diminish the environmental discharge and decrease the logistics cost. We proposed the process to apply the MFCA to SCM, until now the MFCA had been used generally in manufacturing process. We defined the loss in SCM and the plus logistic, minus logistic, logistic center and the classification of cost to adopt the MFCA to SCM.

Supply chain including transportation expend the 21% of domestic energy consumption. It is necessary to diminish the excess energy usage at entire supply chain. This paper deals with the application of MFCA(Material Flow Cost Accounting) for SCM to save energy consumption. We construct the material center corresponding to each logistics function in order to apply the MFCA for GCM(Green Chain Management). We also construct the MFCA framework which consists of MFCA Database Management, MFCA Visualization, GCM Data Integration, GCM Data Tracking, and MFCA Data Predict & Assignment. We expect to help determining the range of logistics function to apply the MFCA for GCM.

본 연구에서는 물류분야에 MFCA를 도입하기 위해 공급업체와 본사간의 MFCA 정 보를 공유할 수 있는 데이터베이스를 구축하여 원활한 정보흐름이 이루어지도록 하였 다. 또한 GCM 프로세스를 분석하여 물류 부문에 MFCA를 적용할 수 있도록 물량센터 를 물류 기능별 프로세스에 맞춰 선정하도록 하였다. 마지막으로 MFCA Framework 를 5가지로 설정(MFCA Database Management, MFCA Visualization, GCM Data Integration, GCM Data Tracking, MFCA Data Predict & Assignment)하여 각 기능 별로 설명하였다. 이를 통해 그동안 환경친화적 물류활동을 구현하는 기업들이 MFCA 를 도입하고자 할 경우 GCM 프로세스 중 MFCA를 적용하는 범위 및 적용대상을 선 정하는데 도움을 줄 수 있을 것으로 기대된다.

본 연구는 Supply Chain Process 측면에서 MFCA를 활용할 수 있는 방안으로 현장 의 7대 낭비 요소를 물류 기능에 접목하여 MFCA를 도입할 수 있는 요소들을 알아보 고 다양한 연구 사례를 들어 도입 가능성을 검토하였다. 7대 현장 낭비인 과잉 생산, 대기, 운반, 가공, 재고, 동작, 불량의 낭비에 물류 기능 으로 정의된 저장, 하역, 운송, 포장, 정보, 유통가공 등의 측면을 대상으로 각 기능에 적용가능한 요소들을 재정립하고, GCM(Green Chain Management) 측면에서 여러 사 례들을 조사하여 물류 분야에서 CO2를 저감할 수 있는 방안들을 사례로 제시하였다. 이를 통해 낭비에 대한 층별화, 가시화, 효율화 접근이 가능하며 실질적 성과를 창출 하여 제조원가의 경쟁력을 확보할 수 있으며, 공해 및 폐기물 저감을 통한 환경 보전 에 기여할 수 있을 것으로 기대된다.