LCA를 활용한 CFP(탄소발자국)와MFCA(물질흐름원가회계)의 비교 가능성에 관한탐색적 연구

The term “CFP(carbon footprint)” and “MFCA(Material Flow Cost Accounting)”has gained increased popularity to further stimulate stakeholders’ growing concern for issues related to climate change in recent years and is now widely used in government and business. MFCA and CFP using LCA Techniques have complexity and interdisciplinary nature. Thus, this study empirically analyzed the data based on the sample company and compare a baseline assesment of two environment evaluation system between MFCA and CFP which is seeking both economic efficiency (environmental management) and environmental load respectively. In this study, the environmental impact of Front Panel was quantified using MFCA and Carbon Footprint which are the two of the main methods for assessing environmental impact and environmental aspects aiming at substantial cost reduction. Life cycle in the LCA was divided into 5 categories: raw material production phase,transportation phase, product manufacturing phase, distribution phase, disposal and recycle phase. As a result, it was found that the product manufacturing phase had the highest environmental impact but raw material production phase had the highest environmental aspects in terms of physical and monetary units, and the electricity showed especially high environmental impact among all components. This study suggests a direction for environmental strategy for a product in each phases of the LCA method by analyzing case studies and utilizing the MFCA and Carbon Footprint assessment done by Front Panel manufacturers.