ABSTRACT
This case study explores the application of EMA at JBC Food Corporation, a snack producer on the outskirts of the Philippine capital Manila. Prior to the case study, a group of managers and engineers was constantly working on measures to improve the company’s environmental performance. This happened without a systematic linkage to monetary figures and performance outcomes; this lack hampered the process of getting top management approval and appreciation for such measures. The case study demonstrates the importance of integrating environmental and financial information for corporate decision-making. The study focuses on the application of material flow cost accounting (MFCA) as an important step towards this integration. MFCA supports JBC Food in tracking and costing material use and material losses to support material efficiency improvements and the vision of zero waste (Figure 6.1: Boxes 9 and 1). MFCA became an international standard (ISO 14051) in late 2011. The case study describes outcomes and limitations of this approach.
