Dynamic Modeling of Cost Systems (DMCS): A System of Representation of Values Adapted to the Development of the Functional Economy for an Ecological Transition

By Clément Morlat


While the relations between socio-organizational, biophysical dimensions and value creation can be approached separately in a performance valuation assessment, they need to be dealt with together if ecological transition is to be achieved. Not to do so would involve neglecting the influence of the socio-organizational framework on value creation, and the role of natural systems as added value production supports. With a view to putting sustainability into practice, models based on a functional economy can contribute to maintaining the structures and functionalities proper to each of these issues. This functional approach allows taking into account intangible and indirect links between value productions, pressures on the environment, and society. It makes other valuation spaces, frameworks and time scales necessary. The DMCS method represents the circulation of information and capital flows between a micro economic process and joint productions of social, economic and ecological values at the local level. JEL Codes: O35


  • ecological transition
  • decoupling
  • economy of the functionality
  • social economy
  • patrimony economy
  • cooperation
  • accounting
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