In the modern corporate environment, the rise of environmental management within the overall managerial framework has increased, leading companies to adopt ESG (Environmental, Social, and Governance) management strategies. In order to realize these ESG management strategies, it is necessary to incorporate environmental accounting strategies. Despite this, many Korean companies do not apply sufficient environmental accounting, and research related to this is insufficient. As the theme to introduce environmental accounting, this study focuses on manufacturing companies in Korea which select MFCA (material flow cost accounting). This is the most basic information in environmental accounting. For this purpose, Japan, which has a relatively large number of companies that are applied to Korea and MFCA, was selected as the target of analysis. MFCA has sufficient economic and environmental effects, but it is expected to gain greater utility if combined with the supply chain, and the information on MFCA has only been used internally. Through this, it is necessary to propose an MFCA structure which is tailored toward modern management. First to maximize the efficiency of MFCA through a combination with SC, and secondly to use it for external disclosure data through LIME and a monetary cost measurement of global warming materials This method was introduced and applied to virtual companies, and if the MFCA structure proposed in this study is used, companies can take a more efficient internal and external approach to environmental problems.