الفهرس 
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Abstract
The study of the economic and environmental impacts of a product over its entire life cycle has emerged as a major public concern. Waste reduction is an important strategy for reducing the negative environmental effects of production. Material flow cost accounting (MFCA) is an environmental management tool that can assist in understanding the financial and environmental implications of using materials and energy, as well as providing opportunities for financial and environmental sustainability. Life Cycle Costing (LCC) are the most commonly used methods for assessing the life cycle economic effects, incorporating environmental methods during the design stage has become critical for companies to maintain market competitiveness. The present work focuses on broadening the scope of the Material Flow Cost Accounting approach and incorporating it into Life Cycle for product and process design in order to promote the design of ecological and cost-effective products and support decision-making.
The research conducted an empirical study that focuses on testing the validity of the integration between material flow cost accounting approach (MFCA) and life cycle costing (LCC) on enhancing the industries firm sustainability through the improvement of its economic and environmental performance. In addition to conductinga case study one of the cement industry companies in Egypt.
The research finding indicate that The use of material flow cost accounting approach in light of the requirements of the value chain and extending it role to the life cycle wide appraisal in corporation with life cycle costing address the shortcomings in the production process, which leads to increased competitiveness, improvement of the production process, more efficient management of resources and reduction of costs for each stage, and enhancing sustainability.
According to the case study the application of MFCA analysis indicate that the cost of the positive product represent 96% and the cost of recycled units 0.6% and the cost of waste and negative product represent 2.5% of total manufacturing cost. The greatest portion of the negative product cost was due to energy cost for 76.8% and material cost for 14.1% of total waste cost. Finally the research recommended the necessity of applying MFCA in corporation with life cycle costing maintain competitiveness and enhancing sustainability.