Evaluation System Of Low-carbon Supply Chain Based On Material Flow Cost Accounting

Since the global warming is getting worse, the unusual climate has causedwidespread concern. Environment protection plays an increasingly important role inthe development of human society. The energy consumption pattern of China is stillbased on coal. Excessive greenhouse gas emission, low energy efficiency and hugewaste of resources all lead to serious environmental problem. How to make Chinashift rapidly from extensive economic growth mode to environmental developmentstrategy is our immediate issue.Low-carbon economy will be the future development trend. Several separateprocesses, products and companies are not able to make it happen. From materialsuppliers, manufacturers, distributors to consumers on a typical supply chain, thecommon influences are generated by all activities of all companies on each node.Therefore it means a lot for the companies to eliminate the waste, improve materialutilization, enhance environmental awareness and implement the conservation ofenergy and resources.The article uses Material Flow Cost Accounting (MFCA) to show the change ofmaterial flow. Instead of single matter flow, the material flow becomes low-carbonthat combined matter and value, environment and economic, ecological cycles andfinancial cycles. MFCA divides the output into positive and negative products, and weuse it to analyze the relationship between the carbon emissions quantity and value ofthe low carbon supply chain, find the loophole in the supply chain where waste exist,and selects five group-level indicators which impact the supply chain performance toestablish a complete evaluation system of low-carbon supply chain. After usingMFCA as a self-analysis tool to improve, we apply the fuzzy evaluation method tobuild the model, take the real business case to evaluate the low carbon supply chainenterprises with the material flow process, and provide solutions. MFCA will helpto improve the resource utilization of a low-carbon supply chain, reduce financialcosts, increase product revenue, and develop sustainably.