– Estimating the global cost of waste disposal in a business using Material flow cost accounting

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When evaluating the profitability of waste diversion measures, business managers mostly look at the garbage collection cost and underestimate the indirect costs associated with material inefficiencies.
A Material flow cost accounting analysis (MFCA), described in the ISO 14 051 norm, allows to calculate the global cost of waste. The analysis take in consideration the disposal cost and impute other indirect costs attributed to material inefficiencies. A MFCA analysis also allows to calculate the completed cost reductions if the business changes its processes.
While this approach is common in other countries, it is rarely used in Québec. The Centre de Transfert technologique en Écologie Industrielle is currently adapting the methodology proposed by the norm so that it may be used by waste management experts. The conference will present an application case of a MFCA analysis in a business.