13 In material flow cost accounting (MFCA), input manufacturing costs are categorised into material costs, waste treatment costs and which of the following? A System costs and energy costs B Positive product costs C Negative product costs D Positive products costs and negative product costs
The input costs are all the costs associated with using the material, so the cost of the material itself, the cost of treating any waste, plus the system and energy costs of processing the material. So the answer is A 🙂