Abstract：Decision-making for sustainable development is inseparable for the integrating of material flow cost accounting (MFCA) and life cycle assessment (LCA). Literature review indicates that the current extension of MFCA on the life cycle perspective does not yet exist a relatively mature method system. Theory of constraints (TOC) indicates that cost accounting boundary and object are the logical starting point for MFCA extension form a life cycle perspective. Furthermore, definition of life cycle phase, full life cycle flow structure model, and coexistence of monetary and non-monetary information are the core content for MFCA extension. In this view, the paper build a set of methodology system which including MFCA-LCA model and accounting methods, and then introduced a case to present the details of environmental damage value accounting, cost accounting, and the process of MFCA-LCA comprehensive evaluation. This study contributes to the theories and literatures of MFCA and also provides application notes for enterprises to implement MFCA.
肖序, 李成, 曾辉祥. MFCA的生命周期视角扩展:机理、方法与案例[J]. 系统工程理论与实践, 2016, 36(12): 3164-3174.
XIAO Xu, LI Cheng, ZENG Huixiang. MFCA extension form a life cycle perspective: Mechanisms, methods and case study. Systems Engineering - Theory & Practice, 2016, 36(12): 3164-3174.
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