Figure 12
A diagram of material flow cost accounting. The diagram is structured around the central concept of Material Flow Cost Accounting, which is connected to three main branches: Costs, Outputs, and Methodology. The Costs branch includes Material Costs, Energy Costs, System Costs, and Waste Management Costs. The Outputs branch is divided into Positive Products and Negative Products. The Methodology branch encompasses System Boundaries, Material and Energy Flows, Quantification of Flows, Cost Allocation, and Data Interpretation. The diagram also references ISO 14051:2011, indicating a standard or guideline related to the process. The relationships depicted show how costs, outputs, and methodology interact within the framework of material flow cost accounting.Material flow accounting (MFCA) description, adapted from Contini and Peruzzini (2022a)