Financial and environmental sustainability in manufacturing of crepe rubber in terms of material flow analysis, material flow cost accounting and life cycle assessment

Dunuwila, Pasan; Rodrigo, V. H. L.; Goto, Naohiro

doi:10.1016/j.jclepro.2018.01.202

Cited by 29 publications

(18 citation statements)

References 22 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…A large variety of benefits from applying MFCA in developing countries could be found. MFCA is shown to assist companies to identify underestimated costs, reduce losses, waste, and environmental impacts [52,63,78,79]; increase product quality and competitiveness [59,62]; improve processes as well as resource efficiency [62,68,77]; and support decision-making [52,53,61,65,70,74]. These benefits, recognized among various contexts and various industries, can be grouped into two broad categories: eco-efficiency and strategic decision-making.…”

Section: Benefits Of Mfca Application In Developing Countriesmentioning

confidence: 99%

“…With some slight differences among cases studies in the steps of MFCA application, 23 cases present explicitly how companies applied this tool in practice. For example, Dunuwila et al [78] describe MFCA application at a crepe company in which the manufacturing process was illustrated in more detail as follows: rubber latex collection, standardization, coagulation, milling, drying, folding, dry blanket milling, cutting, and packing. Based on MFCA calculation, three improvement options regarding reduction of fresh water, chemicals, and electricity use were suggested, leading to a notable reduction in the need for water and electricity, emission of greenhouse gases, and costs at the same time.…”

Section: Process Of Mfca Application In Various Contextsmentioning

confidence: 99%

See 1 more Smart Citation

Material Flow Cost Accounting in Developing Countries: A Systematic Review

Tran

Herzig

2020

Sustainability

View full text Add to dashboard Cite

This study aims to provide a better understanding of material flow cost accounting (MFCA) application in developing countries, which are characterized by rapid structure transformation leading to serious environmental problems. By systematically reviewing the existing literature, our analysis of 28 studies from nine developing countries (China, Indonesia, Iran, Malaysia, South Africa, Sri Lanka, Thailand, the Philippines, and Vietnam) shows that MFCA research has primarily focused on Asian developing countries. Moreover, while the use of MFCA is often associated with improving eco-efficiency, the reviewed studies also indicate a high relevance for strategic decision-making processes within organizations. Finally, one of the key challenges in MFCA application reported in developing country studies lies in existing accounting systems with limited data availability and insufficient cost allocation. Based on our findings and gaps identified in the MFCA literature, we suggest paths for further research, including the necessity of quantitative research and comparative analysis of MFCA application across countries, the further investigation of MFCA application in small and medium-sized enterprises as well as in various manufacturing and service sectors in developing countries.

show abstract

Section: Benefits Of Mfca Application In Developing Countriesmentioning

confidence: 99%

Section: Process Of Mfca Application In Various Contextsmentioning

confidence: 99%

Material Flow Cost Accounting in Developing Countries: A Systematic Review

Tran

Herzig

2020

Sustainability

View full text Add to dashboard Cite

show abstract

“…Step-2 has two objectives: 1) Identifying key drivers of GWP impacts; and 2) Proposing applicable improvement options. For the first objective, What-if analysis [23] was deployed to assess the impact that one parameter in a model would incur on that model when it changes. Only one parameter was changed at each iteration while the changes were recorded and ultimately presented as a tornado plot (see Fig.…”

Section: Step-2mentioning

confidence: 99%

Assessing the Financial and Environmental Sustainability in Raw Rubber Processing; a Case Study with Ribbed Smoked Sheet Manufacture in Sri Lanka

Dunuwila

Rodrigo

Goto

2019

IJoLCAS

Self Cite

View full text Add to dashboard Cite

Sri Lanka has been renowned for its top quality natural rubber products. Among the locally manufactured raw rubber types, ribbed smoked sheets (RSS) hold a significant position as it entails ca. 50% of total natural rubber production in island. With no sufficient information on effectiveness in the use of materials and finance and then environmental impacts of RSS manufacture, this study aimed at assessing RSS manufacturing process adopting Material flow analysis, Material flow cost accounting and environmental Life cycle assessment in three factories in view of providing effective suggestions for making the system to be more cost efficient and environmentally friendly. Results indicated that manufacture cost, financial loss and GHG emissions generated by processing 1 MT of RSS were LKR 104,004 ± 6,336, LKR 1,007 ± 44 and 38.0 ± 2.1 kg CO2e, respectively (mean ± standard error). As an improvement option, installing single-day smoke dryers was proposed. This option could reduce firewood consumption per 1 MT of RSS by ca. 30% resulting in 0.1% and 14% of reductions in manufacture cost and GHG emissions, respectively. Implications of these findings are also discussed.

show abstract

“…MFA is used widely to assess resource use, material efficiency, cascade use, recycling quote, etc. at different geographical levels (national, sector, and product-level) [15][16][17][18][19][20][21]. With respect to biomass flows MFA have already been conducted for different regions and countries, e.g., biomass use within the European Union [22], Austria [23] or Switzerland [24], or wood material flow in Finland [25], France [26], Germany [27][28][29][30], or the Netherlands [31].…”

Section: Introductionmentioning

confidence: 99%

“…Studies assessing the economic pillar of sustainability based on MFA include material flow costing studies [18,[41][42][43] and life cycle costing studies [40,44]. There are also approaches which cannot be clearly attributed to a particular methodology [45][46][47].…”

Section: Introductionmentioning

confidence: 99%

Monitoring Sustainability Effects of the Bioeconomy: A Material Flow Based Approach Using the Example of Softwood Lumber and Its Core Product Epal 1 Pallet

et al. 2020

View full text Add to dashboard Cite

The transition of our current economic system towards a bioeconomy that is based on renewable materials and energy can be an important contribution but at the same time a threat to mitigate the challenges of the 21st century, such as global warming and resource depletion. To assess societal, economic, and environmental impacts associated with this transition, we propose an approach for a sustainability assessment as an integral part of a future bioeconomy monitoring concept. The assessment approach is based on material flow analyses of the bioeconomy and their core products. As a proof of applicability, the proposed assessment approach is exemplified for the material flow of softwood lumber and its core product ‘EPAL 1 pallet’. To simulate a frequent monitoring, material flow analysis and assessment of six sustainability effects are applied for the years 2010 and 2015. Since a frequent bioeconomy monitoring requires regularly updated and quality assured data, official statistics should be the major source of information. Whereas cutoff thresholds, nondisclosure of data, and high level of aggregation are major limitations of official production statistics and for material flow analysis, lack of information regarding environmental effects is the major limitation for material flow related sustainability assessment. We make suggestions on how to overcome these limitations and put our approach in to context with other ongoing monitoring activities.

show abstract

Financial and environmental sustainability in manufacturing of crepe rubber in terms of material flow analysis, material flow cost accounting and life cycle assessment

Cited by 29 publications

References 22 publications

Material Flow Cost Accounting in Developing Countries: A Systematic Review

Material Flow Cost Accounting in Developing Countries: A Systematic Review

Assessing the Financial and Environmental Sustainability in Raw Rubber Processing; a Case Study with Ribbed Smoked Sheet Manufacture in Sri Lanka

Monitoring Sustainability Effects of the Bioeconomy: A Material Flow Based Approach Using the Example of Softwood Lumber and Its Core Product Epal 1 Pallet

Contact Info

Product

Resources

About