The presentation gives an overview of the main elements and the target as well as the main points of criticism of Material Flow Cost accounting (MFCA). It is argued that MFCA is also an adequate tool for assessing the material efficiency and cost effects in the supply chain. Hence, the effects of MFCA on upstream and downstream stages of the supply chain are analysed. The idea of target costing in the supply chain is connected with MFCA in order to present an explanatory model for applying MFCA in the supply chain. Finally, different methodical considerations for MFCA in the supply chain (strong and weak life cycle-oriented MFCA) are discussed.
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