Implementation of material flow cost accounting (MFCA) to improve waste recovery efficiency for pig farming

Abstract

The aim of this study is to analyze and evaluate the circularity of material flows according to the material cost flow accounting (MFCA) approach for an integrated ecological model for small-scale pig farming. MFCA is considered a typical tool for environmental management accounting. The calculation is carried out on an integrated ecological model in An Dinh commune, Mo Cay Nam district, Ben Tre province, with two main initial processes: pig farming and coconut cultivation, and additional connected sub-systems to close the circular ecological loop, including biogas, vermicomposting and biochar systems. Applying material flow analysis, the inflow and outflow of processes are costed. Costs are divided into three groups: material costs, energy costs, and system costs. MFCA calculation results show that, when applying the integrated ecological model, the percentage of lost costs is only 7.87%, compared to 14.08% when not applying the integrated model. The only lost part is dead pigs, which need to be handled and cannot be utilized in any form. Other wastes from one process are turned into resources for another process, bringing dual economic and environmental benefits. Flowing material costs in the research framework clearly demonstrate the benefits of applying Integral Ecology, promoting widespread application by farmers in agricultural production, and implementing green agriculture and circular economies.