Material Flow Cost Accounting as a Resource-Saving Tool for Emerging Recycling Technologies

Material Flow Cost Accounting (MFCA) is an environmental management accounting method that allocates costs to material and energy flows through a process, thereby enabling simultaneous reduction in impacts alongside improvement business economic efficiency. This study illustrates the versatility of MFCA beyond its usual application existing production manufacturing processes. In this paper, used assess financial viability two emerging recycling technologies, IRETA2 (Development Evaluation Recycling Routes Recover Tantalum from Electronic Waste) ReComp Innovative, Economically Ecologically Sensible Method for Metallised ABS PC/ABS Composite Waste). These projects differ their process structure. Whilst strictly linear consists streams, split according treatment fractions. For both projects, lab-scale experimental results were develop model scaled at each project partner’s facilities. was utilised calculate projects’ overall profit or loss, impact final products’ market conditions processing rate (in case IRETA2), machinery capacity (for ReComp) on results. The show neither nor are financially viable based current output value quantity produced. However, sensitivity analysis, it demonstrated could become if improve. Additionally, there increase machine capacity. Finally, paper also explores possible implications when applied technologies EU policy strategy, particularly those related Green Deal, such as extended producer responsibility supply chain acts.