Report: Material Flow Cost Accounting (MFCA) Trainers Training, September 30-October 4, 2013, Taipei, Republic of China


Participants of APO Trainers Training on Material Flow Cost Accounting (MFCA), Taipei, China

Participants of APO Trainers Training on Material Flow Cost Accounting (MFCA), September 30-October 4, 2013, Taipei, China


The Training of Trainers in Material Flow Cost Accounting (MFCA) is a one-week intensive course that covers the concepts, structure, calculation approach and implementation steps of MFCA. The training also included presentations from companies that have already implemented MFCA in which they shared the value and benefits that they got from such implementation. But aside from the lectures, what made this training different was the experiential approach it embedded in the course. We had the opportunity to visit Cashido Corporation, a company that has already embraced MFCA into its manufacturing operations. And because of the commitment of Cashido in expanding the use of MFCA, they allowed their company to be used as the MFCA demonstration project company. We first had a company orientation wherein the officials of Cashido were introduced to us. Then, they showed the different products of Cashido. For the MFCA activity, they assigned us to study the manufacturing process of I-Pot, and then implement MFCA for this product. This exercise has made us to experience how MFCA project is being done. After we finished all the computations, the final requirement is to present our output in class with some invited judges coming from Cashido, IDB, CPC and TEMA. My team won the best presentation because we were able to show the process of implementing MFCA including a comprehensive analysis and computations of material and energy losses.


I decided to attend this training since this is very much relevant to Industrial Engineering. I can use the knowledge from this training in enhancing the industrial engineering program by incorporating this topic in some IE courses or if possible, introduce a separate course on MFCA. In addition, I can also use the knowledge from this training in some projects that I do especially in optimizing manufacturing operations.


24 participants representing Iran, Korea, Malaysia (2), Mongolia (2), Pakistan (2), Philippines, Sri Lanka, Thailand (2), Vietnam (2), Republic of China (8) and Indonesia (2).


1. APO Activities on GP & MFCA
2. MFCA concept and implementation steps
3. Strategies for promoting resource producivity in Taiwan
4. Current status and prospect for material flow analysis applications at CSC
5. APO demonstration projects on MFCA
6. GP for enhancing competitiveness: project methodology and lessons learnt based on Cashido Experience and how to replicate in other companies
7. Site visit to Cashiso Corporation
8. MFCA promotion cases and implementation experiences study


Lectures and presentations
Site Visit
Preparation of MFCA action plan
Group Presentation
Self-assessment tests


The training was probably one of the most intensive training that I have ever attended. Also, it was very organized and the schedule of the training was strictly followed. The trainors are very knowledgeable on the topic and they were very open to suggestions and comments of the participants.
I have really learned a lot from this training probably because of the experiential format that was used in this training. All I can say now is that I am ready to share the knowledge that I got from the training.


One of my plans after attending this training is to submit a proposal to APO so we can have a national workshop on MFCA in the Philippines. As much as possible, I want more companies to know the value and benefits of MFCA and eventually embrace and implement this to their respective organization. Then, I want to conduct a research study on the MFCA implementation in the Philippines. I want to quantify the benefits it has generated and probably compare this with other countries. An inter-country study can also be done so the best practices per country can also be identified.


Mapua Institute of Technology


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