In accordance to the standard ISO 14051, Material Flow Cost Accounting (MFCA) can be applied by all companies using material and energy, independent of size, branch or field of action. The instrument is seen as especially useful for manufacturing companies, but it can also be implemented in other sectors including primary and service industries. However, the economic system does not only consist of manufacturers. Sustainable Development also calls for a recycling management which is carried out primarily by recycling and disposal companies which do not only use factors but also reducts which are connected by the earning of revenues. As conventional MFCA only regards costs it is argued that existing MFCA cannot be applied by recycling or disposal companies, except waste receipt results in costs. The presentation aims to discuss the possible application of MFCA in recycling and waste disposal companies with the help of an extended production theory and to provide a possible solution by including reducts into the MFCA method.
Sprache der Kurzfassung:
Applying Material Flow Cost Accounting in Recycling and Waste Disposal Companies