Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3

Resource Efficiency Related Publications

3 MFCA: An Environmental Management Accounting Technique for Optimal Resource Efficiency in Production Processes

Authors: Omolola A. Tajelawi, Hari L. Garbharran

Abstract:

Revenue leakages are one of the major challenges manufacturers face in production processes, as most of the input materials that should emanate as products from the lines are lost as waste. Rather than generating income from material input which is meant to end-up as products, losses are further incurred as costs in order to manage waste generated. In addition, due to the lack of a clear view of the flow of resources on the lines from input to output stage, acquiring information on the true cost of waste generated have become a challenge. This has therefore given birth to the conceptualization and implementation of waste minimization strategies by several manufacturing industries. This paper reviews the principles and applications of three environmental management accounting tools namely Activity-based Costing (ABC), Life-Cycle Assessment (LCA) and Material Flow Cost Accounting (MFCA) in the manufacturing industry and their effectiveness in curbing revenue leakages. The paper unveils the strengths and limitations of each of the tools; beaming a searchlight on the tool that could allow for optimal resource utilization, transparency in production process as well as improved cost efficiency. Findings from this review reveal that MFCA may offer superior advantages with regards to the provision of more detailed information (both in physical and monetary terms) on the flow of material inputs throughout the production process compared to the other environmental accounting tools. This paper therefore makes a case for the adoption of MFCA as a viable technique for the identification and reduction of waste in production processes, and also for effective decision making by production managers, financial advisors and other relevant stakeholders.

Keywords: Resource Efficiency, Waste Reduction, MFCA, environmental management accounting, revenue losses

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2 Resource Efficiency within Current Production

Authors: Sarah Majid Ansari, Serjosha Wulf, Matthias Görke

Abstract:

In times of global warming and the increasing shortage of resources, sustainable production is becoming more and more inevitable. Companies cannot only heighten their competitiveness but also contribute positively to environmental protection through efficient energy and resource consumption. Regarding this, technical solutions are often preferred during production, although organizational and process-related approaches also offer great potential. This project focuses on reducing resource usage, with a special emphasis on the human factor. It is the aspiration to develop a methodology that systematically implements and embeds suitable and individual measures and methods regarding resource efficiency throughout the entire production. The measures and methods established help employees handle resources and energy more sensitively. With this in mind, this paper also deals with the difficulties that can occur during the sensitization of employees and the implementation of these measures and methods. In addition, recommendations are given on how to avoid such difficulties.

Keywords: Human Factor, Implementation, Resource Efficiency, production plant

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1 Comparative Life Cycle Assessment of High Barrier Polymer Packaging for Selecting Resource Efficient and Environmentally Low-Impact Materials

Authors: D. Kliaugaitė, J. K, Staniškis

Abstract:

In this study tree types of multilayer gas barrier plastic packaging films were compared using life cycle assessment as a tool for resource efficient and environmentally low-impact materials selection. The first type of multilayer packaging film (PET-AlOx/LDPE) consists of polyethylene terephthalate with barrier layer AlOx (PET-AlOx) and low density polyethylene (LDPE). The second type of polymer film (PET/PE-EVOH-PE) is made of polyethylene terephthalate (PET) and co-extrusion film PE-EVOH-PE as barrier layer. And the third one type of multilayer packaging film (PET-PVOH/LDPE) is formed from polyethylene terephthalate with barrier layer PVOH (PET-PVOH) and low density polyethylene (LDPE).

All of analyzed packaging has significant impact to resource depletion, because of raw materials extraction and energy use and production of different kind of plastics. Nevertheless the impact generated during life cycle of functional unit of II type of packaging (PET/PE-EVOH-PE) was about 25% lower than impact generated by I type (PET-AlOx/LDPE) and III type (PET-PVOH/LDPE) of packaging.

Result revealed that the contribution of different gas barrier type to the overall environmental problem of packaging is not significant. The impact are mostly generated by using energy and materials during raw material extraction and production of different plastic materials as plastic polymers material as PE, LDPE and PET, but not gas barrier materials as AlOx, PVOH and EVOH.

The LCA results could be useful in different decision-making processes, for selecting resource efficient and environmentally low-impact materials.

Keywords: Life Cycle Assessment, Resource Efficiency, polymer packaging

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