The feasibility of applying material flow cost accounting as an integrative approach to brewery waste-reduction decisions

Autor: Breggie van der Poll, Michael Bamidele Fakoya
Rok vydání: 2012
Předmět:
Zdroj: AFRICAN JOURNAL OF BUSINESS MANAGEMENT. 6
ISSN: 1993-8233
DOI: 10.5897/ajbm12.678
Popis: This paper explore the feasibility of integrating material flow cost accounting (MFCA) technique with existing environmental management systems (EMS) in a brewery process for improved waste-reduction decisions and increased environmental performance. Decisions to reduce wastewater generation in the past have focused on end-of-pipe approach, with little attention paid to the costs of generating brewery wastewater resulting in negative environmental impact. A case study was performed in a micro-brewery which provides evidence that applying MFCA supports and can improve waste-reduction decisions by brewery managers. The paper highlights the gains of applying MFCA from the case study with improvements in cost savings and increased environmental performance. The paper suggests that a significant implication for micro-breweries in South Africa is the availability of waste related information both in costs and volume for improved waste-reduction decisions for an improved waste-reduction strategy. Key words: Wastewater, brewery process waste, material flow cost accounting(MFCA), waste-reduction decisions, negative product, positive product.
Databáze: OpenAIRE