Fuente: Sustainability - Revista científica (MDPI) Sustainability, Vol. 18, Pages 4028: Uncovering Hidden Costs and Lean Improvement in Large-Scale Beef Cattle Farming: An Integrated MFCA-VSM Approach
Sustainability doi: 10.3390/su18084028
Authors:
Ying Wang
Ding Wang
Xu-Jing Liu
Zi-Qian Yue

Addressing the persistent challenges of low resource utilization efficiency and the difficulty in quantifying hidden costs within the beef cattle sector, this study proposes an integrated diagnostic methodology that couples Material Flow Cost Accounting (MFCA) with Value Stream Mapping (VSM). Using a cohort of 1623 beef cattle finished in 2024 at the case study farm in Heilongjiang Province, China, the full life-cycle accounting reveals that hidden costs constitute 6.43% of total inputs. Attribution analysis further pinpoints two critical nodes: feed loss and bedding consumption, which account for 33.14% and 35.77% of negative product costs, respectively. Based on these diagnostics, two optimization strategies were devised: refined feed supply chain management and a recycled bedding system centered on the aerobic fermentation of cattle manure. Empirical estimates indicate that upgrading hardware facilities could reduce the feed loss rate to under 2%, yielding annual savings of ¥485,200. Furthermore, the bedding recycling system not only achieves zero waste discharge but also generates an average annual displacement income of ¥3.504 million, with an investment payback period of just 0.54 years. These findings demonstrate the efficacy of the coupled MFCA-VSM model in identifying environmental costs and unlocking economic potential, thereby providing an actionable pathway for the livestock industry’s transition toward more intensive and circular practices.