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1.5.4.7 Material Flow Accounting (MFA) and Input-Output
Analysis (IOA)
Material Flow Accounting (MFA) refers to accounting in physical units (usually in
tons); the extraction, production, transformation, consumption, recycling and depo-
sition of materials in a given location (i.e., substances, raw materials, products,
wastes, emissions into the air, water or soil). Within the range of the present work,
MFA encompasses methods such as substance flow analysis (SFA) and other types
of balance of materials for a given region (Fuster et al., 2002). Examples of flow
assessments are:
• Eco-toxic substances such as heavy metals that may cause environmental
problems due to their accumulation capacity
• Nutrients such as nitrogen and phosphates due to their critical influence
over eutrofication
• Aluminum, the economic use, recycling and reuse of which are to be
improved (Bringezu et al., 1997; Fuster et al., 2002)
As a part of establishing statistical accounts on a national scale, the input–output
analysis (IOA) has been under development since the 1930s. One of the main
applications of this analysis is to show the interrelationship of all flows of goods
and services within a given economy; it also shows the connection between producers
and consumers and interdependence among industries (Miller and Blair, 1985). Since
1993, different environmental applications have been designed. Nowadays, this
macroeconomic method is frequently applied to environmental analysis (Proops et
al., 1993).
1.5.5 APPLICATION-DEPENDENT SELECTION OF ANALYTICAL TOOLS
According to Wenzel (1998), the governing dimensions for applications of analytical
tools such as LCA are site specificity, time scale and need for certainty, transparency
and documentation. Possible applications can be positioned in relation to these
governing dimensions. In the case of LCA, Sonnemann et al. (1999) have examined
in which cases LCA is an integrated element of another concept and for which goals
other tools of environmental management should accompany it. They correspond to
the following points:
1. Education and communication. LCA supplies a potential common
ground or basis for discussion and communication. All groups in the
society need to understand their individual responsibilities for improve-
ments.
2. Product development and improvement. The concept used in the field
of environmentally friendly product (re)design and development is called
design for the environment (DfE). LCA provides the information to sup-
port it.
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