In recent years enterprises have been paying attention to environmental issues relating to the production processes in terms of resource depletion, waste and wastewater generation and air emissions. Data, able to link information on the environmental and economic details of organizations, are missing and for this reason various research studies have been carried out with the aim of filling this gap. The objective of this paper is twofold: a) to apply the MFCA approach in an SME b) and to verify its usefulness optimizing the manufacturing process from a technical and economic point of view. The authors have carried out a case study within an SME operating in the plastic sector.
Material Flow cost accounting (MFCA)approach in SME: evidence from Italy
LAGIOIA, Giovanni;GALLUCCI, TEODORO
2013-01-01
Abstract
In recent years enterprises have been paying attention to environmental issues relating to the production processes in terms of resource depletion, waste and wastewater generation and air emissions. Data, able to link information on the environmental and economic details of organizations, are missing and for this reason various research studies have been carried out with the aim of filling this gap. The objective of this paper is twofold: a) to apply the MFCA approach in an SME b) and to verify its usefulness optimizing the manufacturing process from a technical and economic point of view. The authors have carried out a case study within an SME operating in the plastic sector.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
