Material and Energy Flow Cost Accounting of Sugar Beet Production in Iran: Enhancing Sustainability and Economic Viability

Document Type : Original Article

Authors

1 Department of Production Engineering and Plant Genetics, Faculty of Agriculture, Shahid Chamran University of Ahvaz, Ahvaz, Iran

2 Department of Plant Production and Genetics, Faculty of Agriculture, Malayer University, Malayer, Iran

3 Sugar Beet Research Department, Safiabad Agricultural and Natural Resources Research and Education Center, Agricultural Research, Education and Extension Organization (AREEO), Dezful, Iran

Abstract

This study evaluates the production of sugar beet in Iran, focusing on material and energy flow costs to identify critical points of high energy consumption and costs to enhance production sustainability. The Material and Energy Flow Cost Accounting (MEFCA) method, in line with ISO 14051 standards, was used for this analysis. Data were collected from sugar beet farms during the 2022-2023 agricultural year, covering all production stages from pre-planting to harvest. One hectare was considered as the functional unit, and all inputs and outputs were assessed based on this unit. The average energy input to sugar beet agro-ecosystems was 52,410 MJ ha-1. Energy losses, due to factors like irrigation water wastage, crop losses, and pesticide use, totaled 102,201 MJ ha-1. In contrast, the positive energy output from the harvested crop was 1,243,200 MJ ha-1. Over 99% of energy losses were linked to sugar beet loss during harvest. Energy indicators, including energy productivity (1.41 kg MJ-1), energy ratio (21.77), net energy (1,088,589 MJ), and specific energy (0.71 kg MJ-1), were calculated. Average production costs amounted to $1,192 ha-1, with a gross production value of $4,651 ha-1, resulting in a net income of $3,458 ha-1 and a benefit-cost ratio of 3.9. Labor costs accounted for the highest share of production expenses. Sugar beet production in Iran remains economically and energetically viable, provided that subsidies for energy carriers and other inputs are maintained. Based on these findings, several strategies to improve sustainability and optimize sugar beet production are suggested, including reducing harvest losses through improved harvesting techniques and advanced machinery, optimizing energy use through efficient irrigation practices, minimizing pesticide application, managing labor costs via automation of specific processes, and investing in research and development to introduce innovative technologies.

Graphical Abstract

Material and Energy Flow Cost Accounting of Sugar Beet Production in Iran: Enhancing Sustainability and Economic Viability

Highlights

  • This study presents an in-depth analysis of the material and energy flow costs associated with sugar beet production in Iran, with a focus on identifying key areas for improvement in terms of energy efficiency, cost reduction, and sustainability.
  • The aim of this study is to evaluate the financial, energy, and environmental aspects of sugar beet cultivation, using the Material and Energy Flow Cost Accounting (MEFCA) method in accordance with ISO 14051 standards.
  • The analysis provides valuable insights into the energy consumption patterns, material flows, and associated costs at various stages of sugar beet production, from pre-planting to harvest.
  • Key findings include the identification of high energy losses during the harvest phase, the major contribution of labor costs to total production expenses, and the overall financial viability of the sector under current subsidy policies.
  • This research contributes to the growing body of knowledge on sustainable agricultural practices by providing actionable recommendations to optimize energy use, reduce waste, and enhance the economic and environmental sustainability of sugar beet production. The results of this study suggest that improving harvesting techniques, optimizing irrigation practices, and investing in technological innovations can significantly enhance the sustainability of sugar beet production in Iran.

Keywords

Main Subjects


Afshar R.K., Dekamin M. 2022. Sustainability assessment of corn production in conventional and conservation tillage systems. Journal of Cleaner Production 351: 131508. https://doi.org/10.1016/j.jclepro.2022.131508
Arieftiara D., Theresa R.M., Sari R. 2021. Sustainability in health service industry: The implementation of material flow cost accounting (MFCA) as an eco-efficient analysis. Journal of Southeast Asian Research 2021: 747009. https://doi.org/10.5171/2021.747009
Asgharipour M.R., Mondani F., Riahinia S. 2012. Energy use efficiency and economic analysis of sugar beet production system in Iran: A case study in Khorasan Razavi province. Energy 44(1): 1078-1084. https://doi.org/10.1016/j.energy.2012.04.023
Aznar-Sánchez J.A., Velasco-Muñoz J.F., García-Arca D., López-Felices B. 2020. Identification of opportunities for applying the circular economy to intensive agriculture in Almería (South-East Spain). Agronomy 10(10): 1499. https://doi.org/10.3390/agronomy10101499
Bierer A., Götze U., Meynerts L., Sygulla R. 2015. Integrating life cycle costing and life cycle assessment using extended material flow cost accounting. Journal of Cleaner Production 108: 1289-1301. https://doi.org/10.1016/j.jclepro.2014.08.036
Bux C., Amicarelli V. 2022. Material flow cost accounting (MFCA) to enhance environmental entrepreneurship in the meat sector: Challenges and opportunities. Journal of Environmental Management 313: 115001. https://doi.org/10.1016/j.jenvman.2022.115001
de Vries W., Schulte-Uebbing L., Kros H., Voogd J.C. 2022. Assessment of spatially explicit actual, required and critical nitrogen inputs in EU-27 agriculture. Wageningen Environmental Research. 136p. https://doi.org/10.18174/578175
Dechampai D., Homrossukon S., Wongthatsanekorn W., Ekkachai K. 2021. Applying material flow cost accounting and two-dimensional, irregularly shaped cutting stock problems in the lingerie manufacturing industry. Applied Sciences 11(7): 3142. https://doi.org/10.3390/app11073142
Dekamin M. 2021. A new approach to material and energy flow accounting of agricultural systems: A case study of canola in Ardabil province. Iranian Journal of Biosystems Engineering 51(4): 757-768. (In Farsi). https://doi.org/10.22059/ijbse.2020.298532.665286
Dekamin M., Barmaki M. 2019. Implementation of material flow cost accounting (MFCA) in soybean production. Journal of Cleaner Production 210: 459-465. https://doi.org/10.1016/j.jclepro.2018.11.057
Dekamin M., Kheiralipour K., Afshar R.K. 2022. Energy, economic, and environmental assessment of coriander seed production using material flow cost accounting and life cycle assessment. Environmental Science and Pollution Research 29(55): 83469-83482. https://doi.org/10.1007/s11356-022-21585-0
Dekamin M., Norooz-Valashedi R., Toranjian A. 2024a. Environmental, energy, and economic (3E) assessment of viticulture systems. Environmental Science and Pollution Research 31: 65446-65463. https://doi.org/10.1007/s11356-024-35575-x
Dekamin M., Sadeghimofrad T., Ahmadloo A. 2024b. Energy, economic, and environmental (3E) assessment of the major greenhouse crops: MFCA-LCA approach. Environmental Science and Pollution Research 31(14): 21894-21912. https://doi.org/10.1007/s11356-024-32576-8
Farid M.A., Ghatreh Samani S., Rostami S. 2013. An assessment of energy consumption for sugar beet production system in Iran: A case study in Chahar Mahal va Bakhtiari province. Mechanical Sciences in Agricultural Machinery 1(1): 57-63. (In Farsi). https://journal.urmia.ac.ir/article_20094.html
Firouzi S., Gholami Parashkoohi M., Zamani D.M., Ranjber I. 2022. An investigation of the environmental impacts and energy-economic analysis for sugar beet and sugarcane production systems. Sugar Tech 24(6): 1851-1866. https://doi.org/10.1007/s12355-022-01135-1
Ho J.Y., Ng D.K., Wan Y.K., Andiappan V. 2021. Synthesis of wastewater treatment plant based on minimal waste generation cost: A material flow cost accounting (MFCA) approach. Process Safety and Environmental Protection 148: 559-578. https://doi.org/10.1016/j.psep.2020.10.013
Intergovernmental Panel on Climate Change (IPCC). 2006. Guidelines for national greenhouse gas inventories, prepared by the National Greenhouse Gas Inventories Programme.
Kokubu K., Kitada H. 2015. Material flow cost accounting and existing management perspectives. Journal of Cleaner Production 108: 1279-88. https://doi.org/10.1016/j.jclepro.2014.08.037
Nishitani K., Kokubu K., Wu Q., Kitada H., Guenther E., Guenther T. 2022. Material flow cost accounting (MFCA) for the circular economy: An empirical study of the triadic relationship between MFCA, environmental performance, and the economic performance of Japanese companies. Journal of Environmental Management 303: 114219. https://doi.org/10.1016/j.jenvman.2021.114219
Nyide C.J. 2016. Material flow cost accounting as a tool for improved resource efficiency in the hotel sector: A case of emerging market. Risk Governance & Control: Financial Markets & Institutions 6(4): 428-435. https://doi.org/10.22495/rcgv6i4c3art8
Papamichael I., Pappas G., Siegel J.E., Zorpas A.A. 2022. Unified waste metrics: A gamified tool in next-generation strategic planning. Science of the Total Environment 833: 154835. https://doi.org/10.1016/j.scitotenv.2022.154835
Renaud-Gentié C., Dijkman T.J., Bjørn A., Birkved M. 2015. Pesticide emission modelling and freshwater ecotoxicity assessment for Grapevine LCA: Adaptation of PestLCI 2.0 to viticulture. The International Journal of Life Cycle Assessment 20: 1528-1543. https://doi.org/10.1007/s11367-015-0949-9
Rodríguez-Espinosa T., Papamichael I., Voukkali I., Gimeno A.P., Candel M.B., Navarro-Pedreño J., Zorpas A.A., Lucas I.G. 2023. Nitrogen management in farming systems under the use of agricultural wastes and circular economy. Science of the Total Environment 876: 162666. https://doi.org/10.1016/j.scitotenv.2023.162666
Sahu A.K., Padhy R.K., Das D., Gautam A. 2021. Improving financial and environmental performance through MFCA: A SME case study. Journal of Cleaner Production 279: 123751. https://doi.org/10.1016/j.jclepro.2020.123751
Springmann M., Van Dingenen R., Vandyck T., Latka C., Witzke P., Leip A. 2023. The global and regional air quality impacts of dietary change. Nature Communications 14(1): 6227. https://doi.org/10.1038/s41467-023-41789-3
Steffen W., Richardson K., Rockström J., Cornell S.E., Fetzer I., Bennett E.M., Biggs R., Carpenter S.R., De Vries W., De Wit C.A., Folke C. 2015. Planetary boundaries: Guiding human development on a changing planet. Science 347(6223): 1259855. https://doi.org/10.1126/science.1259855
Velasco-Muñoz J.F., Aznar-Sánchez J.A., López-Felices B., Román-Sánchez I.M. 2022. Circular economy in agriculture. An analysis of the state of research based on the life cycle. Sustainable Production and Consumption 34: 257-270. https://doi.org/10.1016/j.spc.2022.09.017
Wagner B. 2015. A report on the origins of material flow cost accounting (MFCA) research activities. Journal of Cleaner Production 108(Part B): 1255-1261. https://doi.org/10.1016/j.jclepro.2015.10.020
Walz M., Guenther E. 2021. What effects does material flow cost accounting have for companies?: Evidence from a case studies analysis. Journal of Industrial Ecology 25(3): 593-613. https://doi.org/10.1111/jiec.13064
Willett W., Rockström J., Loken B., Springmann M., Lang T., Vermeulen S., Garnett T., Tilman D., DeClerck F., Wood A., Jonell M. 2019. Food in the Anthropocene: The EAT–Lancet Commission on healthy diets from sustainable food systems. The Lancet 393(10170): 447-492. https://doi.org/10.1016/S0140-6736(18)31788-4