MFCA WG MFCA MFCA MFCA SC MFCA IMU10/23 10/25Prof. Dr. Bernd Wagner Dr. Markus StrobelIMU Dr. Strobel Rohleitungsbau Süd 10/23Mr. Edwin Ferhadbegvic Merckle-ratiopharm 10/24Mr. Mullhauser, Mr. Wenger PCI 10/24Mr. Werner Schmid 10/26Dr. Christa Liedtke Mr. Michael Ritthoff 10/27Dr. Uwe Sukowski Mr. Mario Schneider (VDI/VDE) MFCA WG2 WG1 MFCA IMU MFCA ERP MFCA MFCA Material MFCA IMU MFCA ERP 208
MFCA MFCA MS-Excel MFCA ERP ERP MS-Excel Prof. Wagner MFCA MFCA MFM 6 No. (1) IMU 10/23 IMU MFCA MFM (2) RS 10/23 MFCA MFM (3) IMU 10/23 MFCA Material Efficiency (4) Merckle- Ratiopharm 10/24 MFCA MFM -1 MFCA (5) PCI 10/24 MFCA MFM -2 MFCA (6) IMU 10/25 MFCA Prof. Wagner (7) IMU 10/25 Prof. Wagner MFCA MFM Material Efficiency (8) 10/26 Material Efficiency (9) 10/27 Material Efficiency 209
Eco Balance MFCA MS-Excel ERP MFCA MFM Material flow managementmfm Change Innovation Phase 1 Phase2 ERP PhaseMFCA MFCA MFM Innovation 0 4 5. 1 3 2 210
PhaseMFCA PDCA EMS QC ERP-System SAP R/3 3 MFCA OLAP- - - Flusskostenrechnung Umweltbilanz ERP-System SQL Datenbank Data-Warehouse 50 30 6 No. MFCA 12,043,000EURO 2,500,000EURO MFCA ERP BDE SQL 2 SQL Business Wearhouse Q:SAP R/3 MFCA A:MFCA SAP R/3 MFCA SAP R/3 211
MS-Excel ERP ERP ERP Rohleitungsbau Süd Merckle / Ratiopharm ERP PCI ERP A B MFCA IMU 40-50 100 5 200 3 ü RS IMU MFCA MFCA MFCA 2000 MFCA MFM 1975 75 600 Euro 1 40 50 MFCA 2 212
5MFCA 30% ERP MFCA MFCA RS MFCA 6 50%RS RS IMU IMU Dr. Strobel IMU EPK 0.5 14 2 20%30% 6 Euro MFCA MFCA 213
MFCA 6 250 Euro 3 12 MFCA ERP SQL 3 2,000 Euro IMU 15 15 50% 15 IMU 4 15 1 Merckle Ratiophar IMU MFCA MFCA 2004 MFCA MFCA IMU MFCA 214
4 5290 10 Euro Merckle 2004 IMU Material SAP R/3 Material 4 MFCA 2004 12 Step1 Step2 Material Reporting Step3 Material Reporting Step4 Material Material Material Value 2004 Material Loss 70 IMU 70 5 10 70 2005 Material Value IMU Material Reporting SAP R/3 Material Data SQL Database Material Flow 215
MFCA 1 SAP R/3 Data-WarehouseMaterial Report Material Report Material MFCA 2005 5 Material Reporting 2005 5 60 80 Material Report Material Report Material Loss 2006 Material Reporting Material Material Loss Report Material Loss Material Loss Material Merckle Material Material Material Material Material 6 MFCA SAP R/3 MFCA IMU 216
SQL SAP R/3 SAP R/3 IMU SQL JAVA 1950 BASF 196M-Euro 2005206M-Euro 2006 280 800 3 Augsburg, Hamm, Wittreberg3 15:00 24 157 Augsburg SAP R/3 1998 SAP R/3 2003 MFCA SAP R/3 MFCA SAP R/3 MFCA SAP R/3 SAP R/3 IMU MFCA 217
80 1 6 JAVA SQL MFCA IMU SQL SAP R/3 SAP R/3 SQL SAP R/3 SQL PCI JAVA 1 MFCA SAP R/3 Consistancy Test 2Difference 3 19 4-5 JAVA 2 2 MFCA MFCA MFCA SAP R/3 MFCA 218
Merit of the system SAP KEEP MFCA SQL Report SAP SAP Difference Cost Down UP JMAC MFCA MFCA JMAC MS-Excel MS-Excel (A) Concept (B) MS-Excel (B) ERP Idea (C) ECO-Efficiency (A) Concept Idea ERP (A) (B) ERP MS-Excel (C) 219
MFCA MFCA MFCA Eco Cost Accounting MFCA Material Efficiency Material Efficiency Material Flow Management Material Resource Management Material Energy CSR Efficiency Material Flow Management Resource Efficiency PLAN PLAN 60% 95% 5% Material Flow Management 220
3 MFCA ü IMU IMU IMU 20 Material Flow Management Material Efficiency MFCA MFCA Dr. Liedtke (Director: Sustainable Production and Consumption) Wuppertal Institute UNEP MFCA 3 Material Efficiency Material Flows and Resource Management Sustainable Production and Consumption Dr. Liedtke Centre on Sustainable Consumption and Production CSCP UNEP Wuppertal Institute Material Flows and Resource Management ECO-Efficiency Resource Efficiency 221
Resource Efficiency End of Life Value Chain 84 3 Human Development Index GDP/DMC DMC Domestic Material Consumption 1994 2,780 EU2000 1,274 1997 475 1995 310 USA IT 3 EURO Digital Europe CD CD Material Intensity CD Material Intensity Resource Efficiency LCA ECO-Efficiency 0.09 IC 20kg ECO-Efficiency 20 30 2 3 Initial sustainability check 27 1500 Initial sustainability check 230 300 120 150 222
UNEP UNESCO eco-textile Web ECO-Efficiency 5 Module Cleaner Production Process Analysis LCA EMS Water Management CSR ECO-Efficiency Johnson & Johnson CSR ECO-Efficiency e-solution 200 Cost Efficiency Resource Efficiency T Material Intensity 0.2kg T 10 2kg 117kg Wuppertal Institute 5 Factor-4 Go21 Wuppertal Institute 223
Material Flow Accounting MFA 2002 MFA Material Efficiency Material Efficiency Material Efficiency VDI/VDE Mario Schneider 2004 2004 2005 2006 40% 20% 40.1% 20.1% 2 Material Efficiency Material Efficiency 224
Material Cost Material Efficiency 1) Material Efficiency 2) Material Efficiency Material Efficiency 5 1 1 Euro 2 1) 1 Potential or 2) 2 Retail 1 Potential 1.5 Euro 3 2 2 Retail 3 1 Report 100 Material Efficiency 2 Material Efficiency Material Efficiency 225
1,000 Euro 700 800 Euro NETWORK Material Efficiency Value Chain 3 Value Chain MFCA Supply Chain 2 3 NETWORK Material Efficiency Material Efficiency NETWORK 4 3 NETWORK 2 NETWORK Material Efficiency WEB 1000 Euro 1Euro 10Euro 2003 5,000 Euro 20% Material Efficiency 1 2 3 250 60 226
LIME 194 3 LIME LCA 34 LCA LIME LCA,, Vol.42.No.2 Vol.42.No.3 Vol.42.No.8 14 6 ( ) ( ) 15 ( ) 14 16 () 17 ( Vol.39.No.7 Vol.42.No.4 Vol.39.No.7 Vol.42.No.2 227
Vol.42.No. Vol.39.No.7 Vol.42.No.3 2006 12 16 Vol.42.No.9 Vol.42.No6. LIME LCA,, TLCC LIME 194 3 ( ) 16 ( ) 15 Discussion Paper Series 2005 16 12 9 The SIGMA Project (2003) The Guidelines-Toolkit (SIGMA ENVIRONMENTAL ACCOUNTING GUIDE = JEPIX ( )JEPIX www.jepix.org JEPIX 228