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Potentials for Improvement of Resource Efficiency in Printed Circuit Board Manufacturing: A Case Study Based on Material Flow Cost Accounting

Author

Listed:
  • Yi-Xuan Wang

    (Key Laboratory of Industrial Ecology and Environmental Engineering (MOE), School of Environmental Science and Technology, Dalian University of Technology, Linggong Road 2, Dalian 116024, China)

  • Chien-Hung Kuo

    (Sustainability, Innovation and Assessment Center (SIAC), Institute of Environmental Engineering and Management, National Taipei University of Technology, Taipei City 10608, Taiwan)

  • Rui Song

    (Key Laboratory of Industrial Ecology and Environmental Engineering (MOE), School of Environmental Science and Technology, Dalian University of Technology, Linggong Road 2, Dalian 116024, China)

  • Allen H. Hu

    (Sustainability, Innovation and Assessment Center (SIAC), Institute of Environmental Engineering and Management, National Taipei University of Technology, Taipei City 10608, Taiwan)

  • Shu-Shen Zhang

    (Key Laboratory of Industrial Ecology and Environmental Engineering (MOE), School of Environmental Science and Technology, Dalian University of Technology, Linggong Road 2, Dalian 116024, China)

Abstract

The pursuit of sustainable resource use by manufacturing companies is driven by resource scarcity, environmental awareness, and cost savings potentials. To address these issues, Material Flow Cost Accounting (MFCA) has been developed and applied as an effective environmental management tool. Within MFCA’s general allocation, the accounts of products and losses are overrated by weight or volume. However, such a method is incompatible with Printed Circuit Board (PCB) manufacturing because of industry characteristics in which primary inputs and products are measured by area. Based on MFCA, this case study systematically established several linear cost calculation models along the production process for capturing the actual waste flows as well as performing cost-benefit analysis. The recognition of previously ignored losses offered the incentive to find appropriate indicators to conduct cost-benefit analysis on hotspots for losses. Loss identification and analysis indicated that machining and wiring are the necessities and priorities of process optimization for resource efficiency improvement measures. Therefore, this research could not only advance the achievement of a profitable and sustainable production while improving resource efficiency at the source but could also provide support for decision making in PCB manufacturing.

Suggested Citation

  • Yi-Xuan Wang & Chien-Hung Kuo & Rui Song & Allen H. Hu & Shu-Shen Zhang, 2017. "Potentials for Improvement of Resource Efficiency in Printed Circuit Board Manufacturing: A Case Study Based on Material Flow Cost Accounting," Sustainability, MDPI, vol. 9(6), pages 1-16, May.
    • Handle: RePEc:gam:jsusta:v:9:y:2017:i:6:p:907-:d:99923
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    References listed on IDEAS

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    4. Christ, Katherine L. & Burritt, Roger L., 2016. "ISO 14051: A new era for MFCA implementation and research," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 1-9.
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    Cited by:

    1. Luis Gabriel Carmona & Kai Whiting & Helmut Haberl & Tânia Sousa, 2021. "The use of steel in the United Kingdom's transport sector: A stock–flow–service nexus case study," Journal of Industrial Ecology, Yale University, vol. 25(1), pages 125-143, February.
    2. Asghar Hakimi & Zahra Abedi & Fatemeh Dadashian, 2021. "Increasing Energy and Material Consumption Efficiency by Application of Material and Energy Flow Cost Accounting System (Case Study: Turbine Blade Production)," Sustainability, MDPI, vol. 13(9), pages 1-15, April.
    3. Barbara Kasulaitis & Callie W. Babbitt & Anna Christina Tyler, 2021. "The role of consumer preferences in reducing material intensity of electronic products," Journal of Industrial Ecology, Yale University, vol. 25(2), pages 435-447, April.

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