Agriculture, Environment & Society

Agriculture, Environment & Society

A material flow cost accounting (MFCA) approach to sustainable crop management: Case study of watermelon, onion, tomato, and wheat cultivation in Sistan and Baluchestan, Iran

Document Type : Original research article

Authors
1 Department of Plant Production and Genetics, Faculty of Agriculture, Malayer University, Malayer, Iran
2 Department of Soil Science, Faculty of Agriculture, Malayer University, Malayer, Iran
Abstract
This study applied Material Flow Cost Accounting (MFCA) to assess the economic and environmental performance of four key crops—watermelon, onion, tomato, and wheat in the arid Sistan and Baluchestan Province of Iran. Using official 2022–2023 data aligned with ISO 14051, the research quantified input-output flows per hectare, including water, fertilizers, pesticides, energy, and labor, alongside outputs such as yield, emissions, and losses. Results revealed distinct trade-offs: onion achieved the highest economic returns (gross value: $7352.7 ha⁻¹; benefit-cost ratio: 12.6) but incurred significant environmental costs, including nitrate leaching (57.6 kg ha⁻¹) and ammonia emissions (51.7 kg ha⁻¹). Tomato showed moderate profitability ($5337.6 ha⁻¹) with poor energy efficiency (net energy: –30,622.44 MJ ha⁻¹), while watermelon offered balanced sustainability (economic productivity: 100.1 kg $⁻¹; energy ratio: 0.84). Wheat, though economically limited ($681.6 ha⁻¹), had the lowest environmental impact. The analysis highlighted that high-value crops (onion, tomato) generated substantial material losses and energy deficits, whereas low-input crops (watermelon, wheat) exhibited better resource efficiency. Key findings support optimized input management for high-value crops, promotion of watermelon in resource-limited systems, and integration of energy-environmental indicators in agricultural planning, establishing MFCA as an effective tool for sustainability assessment in dryland farming.

Highlights

·        Employed material flow cost accounting to quantify hidden input inefficiencies and environmental costs.

·        Onion delivered the highest financial returns but also the greatest material losses and emissions.

·        Tomato recorded the lowest energy efficiency ratio, resulting in the largest net energy deficit.

·        Wheat achieved the only positive net energy output coupled with superior energy productivity.

·        Watermelon maintained moderate profitability and an energy ratio close to one, reflecting efficient resource use.

 

Keywords

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Volume 5, Issue 2
December 2025
Pages 1-13

  • Receive Date 11 June 2025
  • Revise Date 29 July 2025
  • Accept Date 31 July 2025