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Material Flow Cost Accounting: A Tool for Designing Economically and Ecologically Sustainable Production Processes

  • Ronny Sygulla
  • Uwe Götze
  • Annett Bierer
Chapter
Part of the Springer Series in Advanced Manufacturing book series (SSAM)

Abstract

In the context of designing modern, competitive production processes, companies face the challenge of integrating the growing ecological demands of customers and other stakeholders as well as resource scarcity on one hand and the dominant need for economic success on the other hand. An approach to meet ecological and economical goals is the improvement of the material and energy productivity. This is strongly supported by the method of material flow cost accounting (MFCA). It aims at the identification of processes’ material and energy related inefficiencies and the (monetary) quantification of their effects on the overall process chain. This chapter firstly introduces the basic methodology of MFCA. Afterwards, refinements and enhancements concerning the modeling of loops and stocks, the integration of energy and the design of a prospective MFCA are proposed. Concluding, aspects of MFCA’s practical implementation are discussed.

Keywords

Life Cycle Assessment Quantity Center Process Chain Life Cycle Cost Undesired Output 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

Notes

Acknowledgments

The authors like to thank the European Union (European Regional Development Fund) and Germany’s Free State of Saxony for funding the Cluster of Excellence ‘Energy-Efficient Product and Process Innovation in Production Engineering’ (eniPROD®) as well as the Deutsche Forschungsgemeinschaft (DFG) for funding this work within the Collaboration Research Centre ‘SFB 692’.

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Copyright information

© Springer-Verlag London 2014

Authors and Affiliations

  1. 1.Chair of Management Accounting and ControlChemnitz University of TechnologyChemnitzGermany

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