Material Flow Cost Accounting (MFCA) – Tool for the Optimization of Corporate Production Processes
Jaroslava Hyršlová (Institute of Chemical Technology, Czech Republic)
Miroslav Vágner (Institute of Chemical Technology, Czech Republic)
Jiří Palásek (Institute of Chemical Technology, Czech Republic)
Miroslav Vágner (Institute of Chemical Technology, Czech Republic)
Jiří Palásek (Institute of Chemical Technology, Czech Republic)
Abstract
The paper focuses on the Material Flow Cost Accounting method (hereinafter the “MFCA”). It presents an application of the MFCA within a manufacturing plant of the largest manufacturer of ceramic tiles in the Czech Republic – the company Lasselsberger. It shows the importance of data acquired from the MFCA system as well as their application for an optimization of manufacturing processes for specific conditions of a manufacturing plant of the company.
Article in:
English
Article published:
2011-06-22
Keyword(s): material flow; cost accounting; material flow cost accounting; production; material costs
DOI: 10.3846/bme.2011.01
Cited-By
1. Material Flow Cost Accounting (MFCA) enablers and barriers: the case of a Malaysian small and medium-sized enterprise (SME)
Farizah Sulong, Maliah Sulaiman, Mohd Alwi Norhayati
Journal of Cleaner Production vol: 108 first page: 1365 year: 2015
doi: 10.1016/j.jclepro.2014.08.038
Business, Management and Education ISSN 2029-7491, eISSN 2029-6169
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 License.