Material loss in the production refers to non-productive or non-efficient use of materials extracted from nature. MFCA is a tool that can identify the cost of production in each sub-process as well as categorize positive and negative products cost. For example, some company that just applies MFCA found that its positive product is 70 percent whereas negative product can be up to 30 percent. If the company can improve material efficiency or reduce their material loss, their negative cost will reduce (meaning increase in profit). This information can assist the decision making process of the top management of the company on whether is it cost effective to invest in reducing material loss and can help reduce negative product cost.