Facing the production lot-size in this case study, overstocks, scraps and wastes are obviously created,
but their costs are usually ignored in conventional cost accounting. Hidden environmental problems during
the production process are not realized clearly. Consequently, the concept of MFCA should be used to
reconstruct the model and to visualize the hidden wastes impacting the environment by automatically
identifying positive products and negative products. Moreover, based on MFCA technology, the impact
of the regulation of production lot-size on the negative environmental costs needs to be analyzed.
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