Membership Category
- Regular
Institution
- Université Laval
Discipline(s)
- Accounting
- Management
Biography
Marc Journeault is co-titular of Axe 2, on planning optimization, of the Quebec Circular Economy Research Network. Since 2006, he has been a professor at Université Laval's School of Accounting and head of the Centre de recherche en Comptabilité et Développement Durable (CerCeDD). His research focuses on the role of management accounting in supporting a sustainable corporate strategy, and on the various operational and managerial practices in sustainable development and the circular economy that can be adopted by organizations.
Affiliated research axes
Change and Transition Management
Planning Optimization
Resource and Product Maximization
Policy levers
Projects funded by the RRECQ
Office furniture recovery in Québec: constraints and prospects for improvement from a circular perspective
Description
The project will assess the system to recover and reclaim office furniture in Québec by evaluating initiatives, identifying stakeholders and creating an inventory of furniture types and their characteristics.
The obstacles and levers to the development of an office furniture recovery sector will also be identified.
National and international monitoring of the end-of-life management of office furniture and related business models will also be carried out.
Themes
- Furniture industry
- Material Flow Cost Accounting (MFCA)
- Recovery
Simplification and adaptation of material flow cost accounting (MFCA) for SMEs
Description
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.
Themes
- Economic feasibility
- Entrepreneurship
- Material Flow Cost Accounting (MFCA)
- Organizations
- Recycling
- SME