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| Research on MFCA-based Priority Ranking Method for Waste Recycling and its Application |
| Xiao Xu,Zhen Jingru,Zeng Huixiang |
| School of Business, Central South University, Changsha 410083, China |
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Abstract With the increasingly prominent resource and environmental problems, waste recycling has aroused widespread concern. Based on material flow cost accounting (MFCA) and the principle of material flow balance, the waste recycling priority ranking method with hidden cost embedded in production process is established. In order to verify the practicability and scientificity of the method, a case study is conducted with 'A' iron and steel enterprise as an example. The results show that the priority of waste recycling can be established according to the hidden cost estimation of each process step. This method can effectively promote collaboration to enhance the environmental benefit and economic benefit. This study not only extends the application boundary of MFCA, but also provides the application guideline for the popularization of this method.
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Received: 01 April 2017
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Corresponding Authors:
Xiao Xu
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