Material flow cost accounting for food waste in the restaurant industry

Purpose The purpose of this paper is to examine how a new tool, material flow cost accounting (MFCA), can effectively support and be used to improve food waste management in the restaurant industry, thereby improving the financial viability and environmental performance of restaurants. Design/method...

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Bibliographic Details
Published in:British food journal (1966) 2017-03, Vol.119 (3), p.600-612
Main Authors: Christ, Katherine Leanne, Burritt, Roger
Format: Article
Language:English
Subjects:
Accounting
Cost accounting
Energy consumption
Environmental impact
Environmental management
Environmental performance
Experimentation
Food
Food industry
Food service
Food waste
Hospitality industry
Initiatives
International standards
Restaurants
Standardization
Studies
Supply chains
Viability
Waste management
Waste materials
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Summary:Purpose The purpose of this paper is to examine how a new tool, material flow cost accounting (MFCA), can effectively support and be used to improve food waste management in the restaurant industry, thereby improving the financial viability and environmental performance of restaurants. Design/methodology/approach The paper brings together two previously unrelated research streams – MFCA and restaurant waste management – with specific focus on food waste. Findings The advantages of using MFCA for assessing food waste in the restaurant industry are derived from the joint literatures. These include simplicity and low cost of application of the tool, as well as the potential for experimentation on a case-by-case basis to demonstrate the advantages for assessing and managing food waste in the industry. Practical implications This pragmatic research introduces the MFCA tool to the restaurant industry. It highlights the need for restaurants to implement MFCA for themselves for it to be effective. It also encourages small restaurants to work together to obtain the resource and financial advantages MFCA can deliver. Originality/value This is the first paper to integrate the internationally recognised International Organization for Standardization 14051 MFCA literature with the problem of food waste management in restaurants.
ISSN:0007-070X
1758-4108
DOI:10.1108/BFJ-07-2016-0318