This research will apply Material Flow Analysis (MFA) model as a
main tool. The economic analysis will also be covered by Material
Flow Cost Accounting (MFCA) model in order to evaluate opportunities,
effectiveness and potential of technology improvement for
cost reduction. METI (2007) has defined Material Flow Cost Accounting
(MFCA) as “one of the environmental management accounting
methods aimed to reduce both environmental impact and
costs at the same time by reducing costs through waste reduction,
thereby improving business productivity”