Capci Database for sustainable chemistry

Knowledge Base: Climate protection in the production and use of chemicals

Best Practice: Material Flow Cost Accounting (MFCA)

Material Flow Cost Accounting (MFCA)

Material Flow Cost Accounting (MFCA) is a method used to improve material efficiency and is standardized. The method focuses specifically on the material losses that occur during production. Material losses are directly related to energy consumption as processes and machinery make use of energy. Hence, inefficient use of resources has both direct and indirect impacts along the entire life cycle of a chemical product. From resource extraction where the material is also lost or by-products are generated to the manufacturing and final use phase. In all cases, except when the consumer owns the final product, MFCA is an important tool for businesses to prevent material wastage as well as energy loss. By avoiding these material losses (waste), energy, costs, and CO2 emissions can be saved. In comparison to a Life Cycle Assessment (LCA), the MFCA isolates the energy, material, personnel, and all other overhead costs associated with the wasted material. As a result, a true costing of material losses that includes a significantly wider range of factors is achieved. Besides the number of material losses and their associated costs, energy costs and total energy losses can be also calculated.

Stage of Life Cycle
Overarching

GHG Reduction Potential

Once a MFCA has been implemented, the results can be used to develop strategies aimed to improve material use and energy efficiency. The total potential for GHG reduction is directly related to the abatement measures implemented by the company taking the case.

Solution Maturity Status

Well Established:

This technology has been operating for a number of years and is well-known/ successful in its industry or market.

Identification Keys / Drivers & Barriers

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