Evaluation of material flow in manufacturing systems can be used as a way of identifying and implementing options for improvements in material efficiency in the factory. We have previously developed a framework for material flow assessment in manufacturing systems (MFAM), which incorporates material flow information in both quantitative and qualitative terms as materials travel through a user-defined system. In this paper we examine the potential for application of the MFAM at various system scales, ranging from individual process scale, to manufacturing cell, factory, enterprise, and local or global supply chain scale divisions. Here we describe guidelines for setting the appropriate system boundary. In addition we highlight the potential material efficiency improvement options available in each case, in terms of the scope of improvements and the potential for integration within future strategic planning processes.