Material flow cost accounting for food waste in the restaurant industry

British Food Journal - Tập 119 Số 3 - Trang 600-612 - 2017
Katherine L. Christ1, Roger Burritt2
1Business School, University of South Australia, Adelaide, Australia
2Management in the International Food Industry, University of Kassel, Witzenhausen, Germany

Tóm tắt

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.

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British Food Journal

Tập 119 Số 3

600-612

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