Measuring Food Loss and Waste Costs in the Italian Potato Chip Industry Using Material Flow Cost Accounting

Material flow cost accounting (MFCA) represents an innovative tool to identify inefficiencies in the use of resources agribusiness, measuring either mass flows or costs incurred along entire supply chain. The purpose article is estimate meso-level ecological and economic impacts food loss waste Italian salty snack sector before during COVID-19 lockdown by applying MFCA. Furthermore, light European Commission Delegated Decision 2019/1597, it aims assess whether MFCA a suitable support management supply, discussing implications for researchers, academics managers, as well public authorities. research explores potato chip production from agricultural stage (either considering plant cultivation harvest) final consumption stage. functional unit 1 ton unpackaged chips produced. spurred intense upsurge snacking activities (i.e., snacks), justifying need investigate agri-food segment often overlooked economic, perspective. It emerges that “chips system” generates valued at EUR 461 million (78%) associated with exceed 131 (22%), revealing economically important potential savings through reduction undesirable negative material flows, valorization previously hidden losses according circular economy paradigms. This suggests company-level adoption appropriate financial systems could enhance both internal collective benefits towards sustainable management.