نوع مقاله : کاربردی

نویسندگان

• بهنام محمدی ¹
• مجید نامداری ²
• علی رضا یوسفی ³
• مسلم حیدری ⁴

¹ دانش‌آموخته کارشناسی ارشد گروه تولید و ژنتیک گیاهی، دانشکده کشاورزی، دانشگاه زنجان

² استادیار گروه تولید و ژنتیک گیاهی ، دانشکده کشاورزی، دانشگاه زنجان

³ استاد گروه تولید و ژنتیک گیاهی، دانشکده کشاورزی، دانشگاه زنجان

⁴ دانش‌آموخته دکتری گروه تولید و ژنتیک گیاهی، دانشکده کشاورزی، دانشگاه زنجان

چکیده

تولید پسماند و انتشار آلاینده‌ها از چالش‌های اصلی فرآیندهای تولیدی است که نه تنها هزینه‌های اقتصادی را افزایش می‌دهد، بلکه باعث اتلاف منابع و آسیب‌های محیط‌زیستی می‌شود. در این راستا، رویکرد تولید پاک و استفاده از فناوری‌های پاک به عنوان راهکارهایی مؤثر برای کاهش مصرف مواد اولیه، انرژی و آلاینده‌ها مطرح شده‌اند. حسابداری هزینه جریان مواد (MFCA) به عنوان ابزاری نوین در مدیریت محیط‌زیستی و مالی، با هدف کمی‌سازی جریان‌های مواد و هزینه‌های مرتبط با ضایعات، به بهبود بهره‌وری و کاهش اثرات منفی محیط‌زیستی کمک می‌کند. این مطالعه با به‌کارگیری روش MFCA، به تحلیل انرژی و اقتصادی تولید زیتون در باغات شهرستان طارم پرداخته است. داده‌های مورد نیاز از طریق پرسشنامه‌های میدانی جمع‌آوری و با استفاده از استاندارد ISO 14051 تحلیل شدند. نتایج نشان داد که مجموع انرژی ورودی برای تولید زیتون 51/77417 مگاژول بر هکتار است که بیشترین سهم آن مربوط به برق (۵9 درصد) و کودهای شیمیایی (۱5 درصد) می‌باشد. انرژی خروجی مثبت و منفی به ترتیب ۴۸/۴۰۲۲۱ و 0۴/6853 مگاژول بر هکتار محاسبه شد که هدررفت محصول (71 درصد) و آبشویی نیترات (۲1 درصد) بیشترین سهم را در انرژی‌های منفی داشتند. از نظر اقتصادی، هزینه نیروی کارگری با 67 درصد بیشترین سهم را در بین هزینه‌های متغیر به خود اختصاص داد. همچنین، نسبت سود به هزینه در روش MFCA (26/2) نسبت به روش مرسوم (95/1) کاهش یافت که نشان‌دهنده تأثیر هزینه‌های پنهان ضایعات و هدررفت منابع است. این مطالعه نشان می‌دهد که استفاده از MFCA می‌تواند به بهبود شفافیت در مدیریت منابع، کاهش هزینه‌ها و دستیابی به اهداف توسعه پایدار در تولید زیتون کمک کند. پیشنهاد می‌شود با بهینه‌سازی سیستم‌های آبیاری، کاهش هدررفت محصول و توسعه مکانیزاسیون، بهره‌وری انرژی و اقتصادی در این بخش افزایش یابد.

کلیدواژه‌ها

• بهره‌وری انرژی
• کشاورزی پایدار
• بهینه‌سازی منابع
• حسابداری هزینه جریان مواد
• تولید زیتون

موضوعات

• انرژی و انرژیهای تجدیدپذیر

عنوان مقاله [English]

The application of Material Flow Cost Accounting in optimizing energy consumption and reducing olive production costs

نویسندگان [English]

• Behnam Mohammadi ¹
• Majid Namdari ²
• Alireza Yousefi ³
• Moslem Heydari ⁴

¹ Master's Graduate, Department of Plant Production and Genetics, Faculty of Agriculture, University of Zanjan, Zanjan, Iran

² Assistant Professor, Department of Plant Production and Genetics, Faculty of Agriculture, University of Zanjan, Zanjan, Iran

³ Professor, Department of Plant Production and Genetics, Faculty of Agriculture, University of Zanjan, Zanjan, Iran

⁴ Ph.D. Graduate, Department of Plant Production and Genetics, Faculty of Agriculture, University of Zanjan, Zanjan, Iran

چکیده [English]

Introduction: The generation of waste and the emission of pollutants are significant challenges in production processes, leading to increased economic costs and environmental degradation. Addressing these challenges has become a priority, as unsustainable production practices not only harm the environment but also hinder long-term economic development. Sustainable production and environmental efficiency are critical goals for manufacturing units aiming to achieve sustainable development. Achieving these goals requires innovative tools and methodologies that can assess and optimize resource use across various production systems. Cleaner production approaches, which focus on optimizing production processes and reducing negative environmental impacts, have emerged as key strategies in this context. One such tool is Material Flow Cost Accounting (MFCA), developed under ISO 14051:2011. MFCA has proven to be a powerful tool for simultaneously improving environmental and financial performance by quantifying material flows and associated costs within production systems. This study applies MFCA to analyze the energy and economic performance of olive production in Tarom County, Iran, a region known for its significant olive cultivation. The research seeks to identify inefficiencies, reduce resource waste, and promote sustainable agricultural practices through an integrated assessment of energy and economic parameters.
Materials and Methods: This study was conducted in olive orchards in Tarom County during the 2022 agricultural year, using an approach grounded in both scientific rigor and practical applicability. Data were collected through comprehensive questionnaires covering all major agricultural activities such as plowing, pruning, irrigation, fertilization, pest control, labor, and fuel and electricity consumption. A statistically reliable sample of 50 orchards was selected using Cochran's formula to ensure adequate representation of the region’s olive production practices. MFCA was employed to quantify material and energy flows, focusing on input resources (e.g., water, fertilizers, electricity) and output products (e.g., olives, waste, and emissions). The methodology strictly adhered to ISO 14051 guidelines, which define four cost categories for each quantity center (QC): system costs, material costs, energy costs, and waste management costs. Energy equivalents for inputs and outputs were calculated using standard conversion factors. Additionally, energy indices such as energy efficiency, energy productivity, and net energy were evaluated to provide a comprehensive understanding of the system’s energy dynamics. The economic analysis encompassed parameters such as gross production value, net income, benefit-to-cost ratio, and economic productivity, offering insights into the financial implications of production practices.
Results and Discussion: The total energy input for olive production was calculated at 77,417.56 MJ/ha, with electricity (59%), urea fertilizer (15%), and fossil fuels (14%) identified as the primary contributors. Positive energy outputs totaled 40,221.48 MJ/ha, while negative energy outputs, which included product loss and fertilizer waste, amounted to 6,853.04 MJ/ha. Among negative outputs, product loss (71%) and nitrate leaching (21%) represented the largest shares. The energy efficiency ratio was 0.52 using conventional methods but dropped to 0.43 when analyzed with MFCA, underscoring the hidden costs of waste and inefficiencies that traditional accounting methods fail to capture. These findings highlight the need for improved management practices to enhance both energy efficiency and economic viability. Economic analysis revealed that labor costs constituted 67% of variable production costs, whereas electricity, despite its high contribution to energy inputs, accounted for a mere 0.28% of financial costs. This discrepancy points to the critical need for better energy management strategies, including the adoption of renewable energy sources to reduce dependency on fossil fuels. Several inefficiencies were identified, particularly excessive water use during irrigation and significant product loss during harvesting, which adversely affect both energy and economic performance. To address these issues, implementing precision irrigation systems, mechanizing harvesting processes, and integrating renewable energy sources for pumping were proposed as effective strategies to reduce resource waste and improve sustainability. These findings align with those of previous studies on other crops, underscoring the universal applicability of MFCA in identifying inefficiencies and fostering sustainable agricultural practices. Furthermore, the study emphasizes that adopting cleaner production methods not only enhances resource efficiency but also supports broader sustainable development goals. This dual benefit makes MFCA a valuable tool for promoting both environmental stewardship and economic competitiveness in agriculture.
Conclusion: This study demonstrates the effectiveness of MFCA in providing a comprehensive analysis of energy and economic performance in olive production systems. By quantifying material and energy flows, MFCA revealed significant inefficiencies in critical areas such as water use and product loss, which are often overlooked in conventional accounting methods. The results emphasize the importance of adopting cleaner production practices, including precision irrigation, mechanized harvesting, and renewable energy integration, to improve both sustainability and economic viability. The application of MFCA not only enhances resource efficiency but also contributes to achieving sustainable development goals by reducing environmental impacts and lowering production costs. Future research should focus on the practical implementation of the proposed strategies and assess their long-term effects on carbon footprint reduction, resource optimization, and market competitiveness. This study underscores the transformative potential of MFCA as a tool for advancing sustainable agriculture, offering valuable insights for policymakers, farmers, and researchers aiming to optimize resource use and promote environmental stewardship in olive production and beyond.
 
 
 

کلیدواژه‌ها [English]

• Energy Efficiency
• Sustainable Agriculture
• Resource Optimization. Material Flow Cost Accounting
• Olive Production