Rethinking Medical Waste Management in Japan

This paper examines the potential role of Material Flow Cost Accounting (MFCA) in improving medical resource management in Japan. While existing medical waste management practices emphasize safe segregation, treatment, and disposal, the economic consequences of material losses throughout healthcare supply chains also deserve attention. Drawing on existing literature, Japanese policy documents, and previous healthcare applications of MFCA, this paper discusses how environmental management accounting may contribute to identifying avoidable operational losses. Particular attention is given to the distinction between necessary clinical consumption and preventable material waste, as well as the potential use of Supply Processing and Distribution (SPD) systems. Existing healthcare case studies suggest that MFCA may provide additional information for resource management. However, its applicability depends on clinical requirements, data availability, implementation costs, and institutional conditions. The paper concludes that further case-based research is necessary to evaluate the practical feasibility and management value of MFCA in Japanese healthcare institutions.