Material Flow Cost Accounting (MFCA)

At withLCA, we provide expert Material Flow Cost Accounting (MFCA) services that enable organizations to uncover hidden costs related to material and energy losses, optimize resource efficiency, and enhance sustainability performance. MFCA is a powerful environmental management tool that integrates material flow analysis with cost accounting, delivering actionable insights that drive both economic and ecological benefits.

What is MFCA?

Material Flow Cost Accounting is an internationally recognized methodology standardized under ISO 14051 that traces material and energy flows through production processes, quantifying not only the physical flows but also the associated costs. Unlike traditional accounting, MFCA captures the costs of waste and losses—whether in the form of scrap, emissions, or inefficiencies—highlighting opportunities for reducing resource consumption and operational costs simultaneously.