Monitoring of Material and Energy Flows: Integration of MFCA System with an Open Input–Output Model Separating Variable and Fixed Costs

The publication focuses on the design of integration of an open input–output model with the MFCA system with the possibility to record variable costs and fixed costs separately. The specialised literature still lacks a detailed mathematical interpretation of this issue. The methodical part will describe the second task of input–output modelling, which allows to reflect possible changes in the production volume of unfinished positive and negative products. Integration will be ensured through the proposed information cards. These cards can also provide a sound basis for creating new mobile applications designed for effective monitoring of material and energy flows in industrial enterprises. Subsequent online interconnection of these applications would also facilitate communication not only between individual quantity centres but also between cooperating enterprises in the future. The theoretical outputs were tested on a case study of industrial production of a square silo. The aim of the testing was to design an optimal solution that would significantly reduce the volume of residual material at an affordable price rate. Processes involving the distribution and possible recycling of unused material are often accompanied by negative environmental impacts. Achieving sustainable development therefore necessarily requires a gradual reduction in the volume of unused material. The product input–output model was used to determine effective and inefficient costs for each component of a square silo. Algorithmisation of derived relationships and their subsequent implementation in the enterprise resource planning system will also facilitate preliminary costing under sustainable development conditions.