抄録
We consider a manufacturing process to be a proportion element block which calculates from in and out costs ratio. So we can describe a cost flow in manufacturing processes by block diagram. The block diagram transforms one block using equivalent transformation of control engineering. We use same method on CO2 emissions. Then a cost and CO2 emissions on manufacturing processes can represent a proportional coefficient respectively. So we can easily calculate a cost and CO2 emissions before and after manufacturing process change.