Input–Output Product Model Adapted to Material Flow in Order to Achieve Cleaner Production in Industrial Enterprises

Matrix costing performed using only MFCA-adapted organizational–technological input–output model is characteristically high in its complexity. This disadvantage presents a barrier preventing their effective implementation, especially in industrial SMEs. This paper discusses the design of an input–output model adapted to the MFCA system that would significantly aid SMEs with this type of costing in the context of MFCA system requirements. The authors also discuss a method of mathematical derivation of the rejected product coefficient via equations describing the proposed product input–output model. Such derivation could contribute to the aggregation of the product and organizational–technological input–output model in the future. The proposed model was tested for batch production of square agricultural silos. For this purpose, a digital model of the factory was also created, intended for creation of production activity simulations. The simulation of the production process represents an effective tool not only for the needs of testing the proposed methodologies but also for the creation of initial data intended for the used input–output model. The issue of integration of input–output models with simulation models is currently still not satisfactorily resolved. Another important starting point of this work is the methodological proposal for the integration of the production input–output model with the digital bill of material created in the relevant CAD software. The integration of input–output models with modern engineering software offers a high-quality basis for performing highly accurate matrix costing.