Modelo MFCA-LCA para determinar el costo del producto y el impacto ambiental en la industria de la madera aserrada

The purpose of this article is to present the design and application of a cost accounting model for the sawn timber industry, which serves as a tool not only for determining the cost of the product, but also the environmental impact of logging standing forests and transforming them into wood parts and pieces.The relevance of this work lies in the importance of forests and, in particular, the significant impact that logging has on the environment and climate change.The design proves its effectiveness as a tool to support decisions on the felling of standing forests, as it allows measurements to be taken both in the forward flow, i.e., from the standing forest to the final product, and in the reverse flow, i.e.From the final product to estimate, the density of forest mass to be exploited for its production.This allows relevant data to be incorporated into the decision-making process to estimate the loss of greenhouse gas capture capacity that logging means for the production of wood parts and pieces.