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

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.