Material Flow Analysis (MFA)
Material flow analysis - definition
Material Flow Analysis (MFA) - also known as substance flow analysis (SFA) - is a systematic assessment method of industrial ecology used to quantify the flows and stocks of materials within a defined system, often over a specific period. This analytical approach is integral to understanding how materials are sourced, processed, used, and disposed of in various economic and environmental contexts.
From balance sheets to resource efficiency
The main objective of material flow analysis is to optimize the use of resources by drawing up energy and material balance sheets in order to obtain a clearer picture of the inputs and outputs - often illustrated with the help of Sankey diagrams - at various production stages or in upstream or downstream processes, from raw material extraction to disposal or recycling.
From resource efficiency to life cycle assessment
A Material and Energy Balance Sheet, known as a "Life Cycle Inventory" in the context of Life Cycle Assessment (LCA), serves as the foundational basis for such an assessment of the environmental performance. Moreover, increased resource efficiency also contributes to more sustainable manufacturing practices and products.
Benefits of Material Flow Analyses
Resource efficiency
Identifies opportunities to use materials more efficiently, reducing waste and conserving resources.
Waste management improvement
Enhances waste management strategies by identifying waste generation points and potential reduction methods.
Transparency and data-driven decisions
Provides transparent, quantifiable data that supports informed decision-making.
Economic savings
Reduces costs associated with material procurement and waste disposal through optimized resource use.
Environmental impact reduction
Helps minimize the environmental footprint by tracking and managing material flows.
Circular economy support
Facilitates the transition to a circular economy by highlighting material reuse and recycling opportunities.
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Types of material flow analyses
Depending on the application, there are different types of material flow analyses that differ both in their system boundaries and in their objectives:
National & regional MFAs
- Creation of sustainable cycles
- Environmental protection and material efficiency at country level
- Increase in regional value added
- Promotion of new technologies and projects to reduce environmental pollution
Operational MFAs
- Optimization of production processes
- Increased energy and material efficiency
- Reduction of operating costs
- Avoidance and reduction of emissions and wastes
Differences between the standards
- Spatial-material
The spatial-material flow management deals with material flow systems on a global, national level, e.g. with the global CO2 budget. In order to implement this approach, however, more concrete environmental policy requirements would be necessary, as would a closer integration of government, industry and NGOs.
- Inter-company and stakeholder-related ➠ Regional MFA
Here the initiative comes from economic actors, e.g. municipalities, regional business development agencies or associations. For example, certain material flows from different companies in a region or from companies along a value chain are considered. More and more networks of this kind are emerging because it is a very promising approach.
- Operational-process-related:
Operational-process-related material flow management describes the balancing and optimization of the ecologically relevant material and energy flows of an individual process, process network or an entire company. Internal material flow management can thus also be described as process-related, since the focus is on the analysis and optimization of production systems.
- Product-oriented ➠ Product life cycle assessment
Product-oriented material flow management comprises the ecological analysis and optimization of a product. It is also known as Life Cycle Assessment (LCA) because it covers the entire life cycle from cradle to grave in terms of environmental impact.
Components of an MFA
Material: Any physical substance or resource that flows through or is utilized in a system, including raw materials, intermediate goods, and finished products.
Flow: The movement or transfer of materials within and between processes, systems, or boundaries over time.
Process: A series of actions or operations that transform materials from one form to another, typically within a system or along a flow path.
Stock: The quantity of material that is stored or accumulated within a system at a given point in time, representing a reservoir or storage location.
System: A defined set of interacting components or processes that are analyzed together to understand material flows and transformations.
System Boundary: The defined limits or borders of a system, which determine what is included or excluded from the analysis, crucial for setting the scope of the MFA.
Good: A product or material that has economic value and is produced or consumed within a system, often considered in terms of its utility or marketability. Goods can have both positive and negative effects, impacting the economy and ecology, depending on factors such as production methods, consumption patterns, and waste generation.
What is material flow management?
Material Flow Management (MFM) is a holistic approach to efficiently managing the flow of materials throughout their lifecycle within a system or across systems. It involves strategic planning, implementation of policies, and practices aimed at optimizing material use, minimizing waste generation, and reducing environmental impacts. MFM focuses on the entire material cycle, from extraction and production to consumption and disposal, and often incorporates principles of sustainability and resource efficiency.
While MFA is a key tool within Material Flow Management, it specifically focuses on the analytical aspect of understanding material flows rather than the broader management strategies and interventions.
What is material flow cost accounting?
Material Flow Cost Accounting (MFCA), standardized through ISO 14051, is a method adopted by businesses to enhance material efficiency, focusing specifically on material losses in production. Unlike conventional accounting methods, which may treat these losses as waste costs or allocate a market price for recyclable materials, MFCA aims to prevent such losses to conserve energy, costs, and CO2 emissions. While conventional methods and Life Cycle Assessment (LCA) attribute waste disposal costs to the product, MFCA goes further by isolating all associated costs, including energy, materials, and personnel, providing a more comprehensive assessment. This approach ensures a more accurate understanding of material losses, even considering potential revenue from selling waste materials, which may ultimately reveal a higher overall loss in value than initially assumed.

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