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Adopting material flow cost accounting model for improved waste-reduction decisions in a micro-brewery

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  • Michael Fakoya

Abstract

This paper report findings from a pilot study in a micro-brewery that demonstrates the adoption of the MFCA model to capture adequate waste-cost information to support and improve waste-reduction decisions. While studies have shown that applying MFCA is a relevant tool in providing both financial and non-financial waste information for improving waste-reduction decisions in large- and medium-sized organizations, its adoption in a micro-brewery set-up is lacking. Findings reveal that the MFCA model can be adopted within different management systems to improve waste-reduction decision and cost savings. A significant implication for practice is the potential to adopt the MFCA model under different organizational circumstances that generally do not support systematically structured management approaches. A major significance of the findings in this study serves to focus the attention of owner–managers in micro-business circumstances on the management of product material and energy losses as well as the inclusion of certain production processes costs in product cost. Copyright Springer Science+Business Media Dordrecht 2015

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  • Michael Fakoya, 2015. "Adopting material flow cost accounting model for improved waste-reduction decisions in a micro-brewery," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 17(5), pages 1017-1030, October.
    • Handle: RePEc:spr:endesu:v:17:y:2015:i:5:p:1017-1030
    DOI: 10.1007/s10668-014-9586-x
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    References listed on IDEAS

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    Cited by:

    1. Thuy Thanh Tran & Christian Herzig, 2020. "Material Flow Cost Accounting in Developing Countries: A Systematic Review," Sustainability, MDPI, vol. 12(13), pages 1-18, July.

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