نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه علوم آب و خاک، دانشکده کشاورزی، دانشگاه ملایر، ملایر، ایران
2 گروه تولید و ژنتیک گیاهی، دانشکده کشاورزی، دانشگاه ملایر، ملایر، ایران
3 گروه مهندسی محیط زیست و منابع، دانشگاه فنی دانمارک،کانگس لینگبی، دانمارک
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
This study evaluates the economic and environmental performance of hazelnut production in Guilan Province using the Material Flow Cost Accounting (MFCA) method. The research compares traditional cost accounting (TCA) with MFCA, emphasizing that MFCA offers a more comprehensive assessment by considering the economic value of negative environmental outputs. The main product yield was 450 kg ha-1 of hazelnuts. However, negative outputs included ammonia (NH₃) and nitrous oxide (N₂O) emissions, water pollution caused by nitrate and phosphate runoff, and the release of pesticides into the soil, water, and air. Additionally, 22 kg ha-1 of hazelnuts were lost due to inefficiencies in the production process. The total cost of input resources was estimated at 242 $ ha-1, while the net income from hazelnut sales was 3341 $ ha-1. The cost of negative outputs, including emissions, runoff, and product loss, was calculated at 207 $ ha-1. Under the MFCA method, which incorporates these negative outputs into the calculations, the gross value of production (GVP) reached 3583 $ ha-1, compared to 3376 $ ha-1 under TCA, highlighting MFCA’s ability to reflect a more accurate economic value of production. Similarly, gross returns (GR) and the benefit-cost ratio (BCR) were higher under MFCA, primarily due to accounting for the 207 $ value of negative products. The results indicate that MFCA is an effective tool for identifying and reducing resource waste and increasing profitability, while simultaneously enhancing economic productivity and environmental sustainability in hazelnut production.
کلیدواژه‌ها [English]
EXTENDED ABSTRACT
Agriculture, as one of the oldest and most fundamental human activities, continues to play a vital role in fulfilling the food and economic needs of societies. However, it also significantly impacts the environment through the extensive use of inputs like chemical fertilizers, pesticides, and fossil fuels, leading to environmental challenges such as greenhouse gas emissions, soil degradation, and water pollution. These issues are particularly relevant to Iran, where agriculture contributes significantly to the economy. Hazelnuts (Corylus avellana L.), one of the most important horticultural products, have extensive applications in various industries, including food processing, pharmaceuticals, and oil production. Iran, with over 23,535 hectares of hazelnut cultivation, is among the leading producers, particularly in Guilan Province, which plays a key role in both domestic consumption and export. However, hazelnut farming in this region faces several economic and environmental challenges, including inefficient use of agricultural inputs and the excessive consumption of energy, posing a threat to the sustainability of the industry. The study explores how integrating environmental costs into economic evaluations can provide more accurate assessments of agricultural systems and contribute to sustainable farming practices.
The study was conducted in Guilan Province, located in northern Iran, a major hazelnut-producing region. The geographic area of the study is situated between longitudes 48°53′ E to 50°34′ E and latitudes 36°34′ N to 38°27′ N. To collect data, Cochran’s sampling method was used, selecting 180 hazelnut farms for analysis. Primary data was gathered in 2019 through field interviews and questionnaires, covering variables such as land area, agricultural inputs (fertilizers, pesticides, machinery usage), hazelnut yield (kg ha-1), and energy consumption. Material Flow Cost Accounting (MFCA), a methodology outlined in ISO 14051:2011, was employed to analyze the material and energy flows throughout the production process. MFCA differs from traditional cost accounting (TCA) by integrating both economic and environmental costs. The methodology accounts for material losses, emissions, and other environmental impacts, providing a more comprehensive evaluation of resource efficiency and economic performance.
The results of the study revealed a primary output of 450.2 kg ha-1 of hazelnuts. However, negative environmental outputs such as ammonia (NH₃) and nitrous oxide (N₂O) emissions from fertilizers, pesticide runoff, and water pollution due to nitrogen and phosphate leaching were observed. These negative outputs contributed to the overall inefficiency of the production system. Furthermore, a total of 22.5 kg ha-1 of hazelnuts were lost due to production inefficiencies, indicating that resource utilization could be optimized to reduce waste. The total input cost of production was estimated at 242.8 $ ha-1, with the net income from hazelnut sales amounting to 13341 $ ha-1. However, when environmental costs were accounted for, including emissions and runoff, the cost of negative outputs was calculated at 207.1 $ ha-1. By incorporating these environmental costs, the Gross Value of Production (GVP) was calculated at 3583.8 $ ha-1 using MFCA, compared to 3376.7 $ ha-1 using traditional cost accounting (TCA). This shows that MFCA provides a more accurate and comprehensive economic assessment by integrating the environmental costs associated with agricultural production.
The study highlights the importance of considering negative environmental outputs as part of the cost structure in agricultural systems. By using MFCA, farmers can identify inefficiencies in resource usage and environmental impact, enabling them to adopt practices that reduce waste, lower production costs, and improve environmental sustainability. Recommendations include the adoption of precision agricultural technologies to optimize fertilizer and water usage, the use of organic fertilizers with lower environmental footprints, and the incorporation of renewable energy sources into farming practices
This study demonstrates that MFCA can be an effective tool for improving both the economic performance and environmental sustainability of hazelnut production in Guilan Province. By incorporating the economic value of negative environmental outputs into the cost analysis, MFCA offers a completer and more accurate picture of the true costs of production. The results indicate that integrating environmental costs can improve profitability while also reducing the ecological impact of hazelnut farming. The study suggests several strategies for enhancing sustainability, including better resource management, adoption of organic farming practices, and investment in renewable energy. By adopting these strategies, farmers can improve their economic outcomes while minimizing their environmental footprint. The findings of this study underscore the potential of MFCA to drive a shift towards more sustainable and profitable farming practices, benefiting both farmers and the environment.
Conceptualization, Majid Dekamin and Hosein Rezaei; methodology, Majid Dekamin and Hosein Rezaei; software, Hosein Rezaei; validation, Ashkan Nabavi-pelesaraei ; formal analysis, Majid Dekamin and Hosein Rezaei; investigation, Ashkan Nabavi-pelesaraei; resources, Ashkan Nabavi-pelesaraei; data curation, Ashkan Nabavi-pelesaraei; writing—original draft preparation, Hosein Rezaei; writing—review and editing, Majid Dekamin; visualization, Hosein Rezaei; supervision, Hosein Rezaei; project administration, Ashkan Nabavi-pelesaraei; funding acquisition, Majid Dekamin. All authors have read and agreed to the published version of the manuscript
Data available on request from the authors.
The authors would like to express their gratitude to the farmers of Guilan Province farmer’s for their participation in this study. Special thanks to the research team and all the individuals who contributed to the data collection and analysis.
The authors avoided data fabrication, falsification, plagiarism, and misconduct
The author declares no conflict of interest.
)