MFCA extension from a circular economy perspective: Model modifications and case study

被引:59
|
作者
Zhou, Zhifang [1 ,4 ]
Zhao, Wenting [2 ]
Chen, Xiaohong [3 ,4 ]
Zeng, Huixiang [1 ]
机构
[1] Cent S Univ, Business Sch, Changsha 410083, Hunan, Peoples R China
[2] Nankai Univ, Business Sch, Tianjin 300071, Peoples R China
[3] Hunan Business Coll, Changsha 410083, Hunan, Peoples R China
[4] Cent S Univ, Collaborat Innovat Ctr Resource Conserving & Envi, Changsha 410083, Hunan, Peoples R China
基金
中国国家社会科学基金;
关键词
Material Flow Cost Accounting (MFCA); Circular economy (CE); Cost calculation system; CE evaluation system; Internal management system; COST ACCOUNTING MFCA; SUSTAINABILITY ASSESSMENT; DEMOLITION WASTE; SUPPLY CHAIN; MANAGEMENT; CHALLENGES; CONSTRUCTION;
D O I
10.1016/j.jclepro.2017.02.049
中图分类号
X [环境科学、安全科学];
学科分类号
08 ; 0830 ;
摘要
As an innovative method of Environment Management Accounting (EMA), a model of Material Flow Cost Accounting (MFCA) is widely used in the field of cost calculation in the manufacturing process industry, and it has obtained a level of achievement in recent years. Based on the existing literature in the field, this report argues that the application of the current MFCA model in the process industry has defects, such as content restrictions, a single accounting index, simple methodology and one-sided conclusions, among others. This paper combines the current MFCA model with the "3R" principle of a circular economy (CE), and the industry characteristics of high consumption and pollution. The research focuses on the iron and steel industry as a representative of a process manufacturing industry and forms a modified MFCA model for an iron and steel enterprise according to the perspective of CE. The modifications we make to the model occur in the fields of model content, the accounting index, the methodology of application and the extension of functionality. Finally, through a specific case study, this report verifies the comprehensive utility of the proposed modified model. In general, the modified MFCA may, to a certain extent, be considered innovative in its approach to information and data connections, extension of methods and procedures, modes of disclosing information, construction of evaluation analysis and management of circular decision-making. Each of these elements is conducive to realizing a triple win situation for the conservation of resources/energy, providing an economic value-add, reducing the environmental load and enhancing the sustainable development of a resource-constrained process industry. (C) 2017 Elsevier Ltd. All rights reserved.
引用
收藏
页码:110 / 125
页数:16
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