manufacturing steps.
SC: system costs – all costs incurred in the handling of materials with the organisation, such as labour,
depreciation, overhead cost.
EC: energy cost – cost for the energy to enable operation for example, electricity. They form part of
material cost.
Waste treatment cost – All costs incurred in handling of material losses within the organisation or
specific cost centre. MFCA helps make the quantity and value of material loss more visible by
calculating economic loss of non-product output. Jasch and Schnitzer (2002) reported findings that the
purchase value of non-product output can measure up to between 10 and 100 times the disposal cost
incurred by a company.