Danubius International Conferences, 22nd EMAN Conference. Social Responsibility and Sustainability Accounting-Key Corporate Performance Drivers and Measures

Interconnecting water distribution and material flow costs accounting systems for efficient municipal water distribution

Michael Fakoya
Last modified: 2018-04-05


Because not all water entering the distribution system arrive at the point of consumption; it has become necessary to achieve a high level of efficiency in the water distribution especially in a water-scarce country like South Africa. This study proposes a conceptual open systems model that interconnects water distribution systems and material flow cost accounting systems to calculate water losses within the water distribution system for improved water distribution efficiency. This study conducted a pilot study in a South African municipality to demonstrate the interconnection between water distribution system and material flow cost accounting to improve water distribution decisions. The study also provides both mathematical formulation and schematic representations of the proposed model. Results indicate the usefulness of the material flow cost accounting tool to influence water distribution decisions for efficient water service delivery.