• Economic feasibility
  • Entrepreneurship
  • Material Flow Cost Accounting (MFCA)
  • Organizations
  • Recycling
  • SME
Amount granted


The use of MFCA can yield many benefits for businesses, including better evaluation and understanding of the costs related to material inefficiencies, greater emphasis on the economic gains of minimizing waste and production losses and the identification and prioritization of the actions to be undertaken (e.g., input substitution, process modification, internal recycling and the sale of by-products to increase profitability). As a tool, MFCA also has the power to convince business leaders to address environmental issues.

While MFCA is relevant, it requires the detailed modeling of the material flows within a business. The tool entails energy-intensive data collection and a thorough knowledge of production costs. The analysis therefore requires time, resources and expertise that are not always available in-house.

With that in mind, the research project aims to develop a simplified MFCA methodology to be used by SMEs and demonstrate the benefits and impacts of using simplified MFCA.

Affiliated research axes

Axis 2: Planning Optimization

2.1 – Support the development and use of tools to analyze and monitor the circular economy
2.4 – Plan and optimize the production of products and delivery of services in the context of the circular economy

Axis 3: Resource and Product Maximization

3.1 – Map the knowledge and potential of product circularization
3.2 – Develop a conceptual framework of tools that may be mobilized to identify better circularization scenarios for products, components and resources at the end of their life cycles


Julien Beaulieu

The RRECQ is supported by the Fonds de recherche du Québec.
Fonds de recherche - Québec