In this paper, a novel lean approach to address material losses in production processes is presented. It is termed materials cost deployment (MaCD) and has the objective of identifying, analyzing, and reducing or eliminating material losses. Thanks to the modification of the manufacturing cost deployment framework, MaCD proposes an alternative structure for classifying and analyzing material losses, setting the focus on areas where the greatest losses are placed, and providing opportunities for greater efficiency and effectiveness in reducing and eliminating them. With the proposed approach, material losses within the factory are identified and classified into causal and resultant losses. Each loss is then quantified, also in monetary terms. The improvement actions to tackle each causal loss are identified and then evaluated by means of a quantitative measure in order to find the preferable ones. Finally, a practical decision procedure is applied to select which improvement interventions to start, and hence which causal losses to tackle, according to technical and economic factors. The effectiveness and practicality of MaCD in addressing material losses are shown by means of an industrial application concerning a European multinational group operating in the food and beverage industry.

在本文中，提出了一种新颖的精益方法来解决生产过程中的材料损失。它被称为材料成本部署（MaCD），其目标是识别，分析，减少或消除材料损失。由于修改了制造成本部署框架，MaCD提出了一种替代结构，用于分类和分析材料损失，将重点放在损失最大的区域，并为降低和消除损失提供更高的效率和效果。使用所提出的方法，可以识别工厂内的材料损失并将其分类为因果损失和结果损失。然后，也以货币形式量化每个损失。确定解决每个因果损失的改进措施，然后通过定量措施进行评估，以找到可取的措施。最后，根据技术和经济因素，采用一种实用的决策程序来选择启动哪些改进措施，从而解决哪些因果损失。MaCD解决材料损失的有效性和实用性通过涉及食品和饮料行业的欧洲跨国集团的工业应用得以展示。