The New Development of Material Flow Cost Accounting (MFCA) : MFCA analysis in Power Company and Comparison between MFCA and TPM (Total Productive Maintenance)

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This paper explained TPM and MFCA by focusing on the difference between them, but it is not my intention to discuss which is the superior system. It is considered that in reality it is useful to utilize both TPM and MFCA as systems supplemental to each other. For example, Canon uses MFCA in a positive manner as a management tool for cross sectional management which is impossible by the conventional TPM, etc. by linking job site type environmental guarantee activities and MFCA. As a result, Canon succeeded in achieving a waste reduction of 40% compared to last year at one of its offices. Such waste disposal cost appears to have been reduced by several million yen per annum. Canon introduced MFCA as a tool for job site type environmental guarantee activities, and enhanced resource productivity dramatically at an actual spot directly connected with manufacturing, and not the reduction of "paper, rubbish and electricity". This means there was a discovery of a wasteful process in manufacturing which had not been found by the conventional production management technique. This is another matter, but people sometimes notice that their improvement target (priority order) which used to be decided on the basis of a standard such as a product yield was wrong, and change their order of improvement. The rank of an improvement item which used to be in a lower rank will be raised, but this also means that the order was corrected by having found a hidden cost. In this way, in some cases a loss which was not discovered by existing production management is newly discovered by MFCA or it is discovered that there was a hidden loss in a loss which had already been discovered. It is true that all is covered when expressed in words, but the way of thinking that material loss in MFCA covers all may be the same as if one declares that one is omniscient and omnipotent, if the author may borrow the words of a certain corporate manager.

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