Material Flow Cost Accounting: Applicability in the waste and recycling industry and inclusion of external costs
Sprache des Vortragstitels:
CAGS Brown Bag session: Material Flow Cost Accounting
Sprache des Tagungstitel:
As an introduction, this presentation gives an overview of the main elements and the target as well as the main points of criticism of Material Flow Cost accounting, which is seen as an adequate instrument for increasing resource and eco efficiency at a micro level. It is argued that the main criticism of MFCA ? the insufficient applicability in the waste industry and the focus on merely internalized costs ? may be used as starting points for an enhancement of the instrument.
For a more effective pursuit of environmental improvements, external environmental costs should also be included into MFCA. Moreover, an approach is presented which allows the applicability in the waste and recycling industry. In the course of the presentation these approaches, potential advantages and limitations are discussed.