Membership Category

  • Regular


  • Université Laval


  • Accounting
  • Management

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


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.


  • Furniture industry
  • Material Flow Cost Accounting (MFCA)
  • Recovery
Simplification and adaptation of material flow cost accounting (MFCA) for SMEs


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.


  • Economic feasibility
  • Entrepreneurship
  • Material Flow Cost Accounting (MFCA)
  • Organizations
  • Recycling
  • SME
The RRECQ is supported by the Fonds de recherche du Québec.
Fonds de recherche - Québec