Material Flow Cost Accounting: Significance and Practical Approach∗

2013 ◽  
pp. 351-369 ◽  
Author(s):  
Katsuhiko Kokubu ◽  
Hiroshi Tachikawa
Keyword(s):  
Material Flow ◽  
Cost Accounting ◽  
Practical Approach

scholarly journals PELATIHAN MATERIAL FLOW COST ACCOUNTING (MFCA) BAGI PARA UMKM DI DKI JAKARTA

2022 ◽  
Vol 3 (2) ◽  
pp. 197-202
Author(s):  
Virna Sulfitri ◽  
Henik Hari Astuti ◽  
Budi Santosa
Keyword(s):  
Production Process ◽  
Community Service ◽  
Material Flow ◽  
Cost Accounting ◽  
Face To Face ◽  
The Public ◽  
Direct Contribution ◽  
Effectiveness And Efficiency

Community Service is one part of the direct contribution from academics, in this case the Faculty of Economics and Business, Trisakti University to the community. On this occasion the Trisakti University FEB team had the opportunity to provide training on Material Flow Cost Accounting (MFCA) for MSMEs. This training is considered important considering that the understanding of MSME actors in terms of the flow cost of material is still very minimal, so that in the implementation of their business there are still very few who apply it in the production process. This training aims to educate MSME actors in terms of flow cost accounting for the use of their production materials, MSMEs can sort out the types and types of materials to be used so as to increase the effectiveness and efficiency of production to increase sales and business profits. PKM training will be carried out using an online method considering the conditions of the COVID-19 pandemic, which until now has not allowed face-to-face/off-line training. The output of this PKM will be published to the public so that it can provide wider benefits.

scholarly journals Material Flow Cost Accounting as a Decision Support Instrument

2016 ◽  
Vol 12 (2) ◽  
pp. 71-76
Author(s):  
Andreas MÖLLER ◽  
Martina PROX ◽  
Shoji OKA ◽  
Michiyasu NAKAJIMA
Keyword(s):  
Decision Support ◽  
Material Flow ◽  
Cost Accounting

scholarly journals Material Flow Cost Accounting (MFCA) and the Practice

Seikei-Kakou ◽  
2015 ◽  
Vol 27 (12) ◽  
pp. 507-511
Author(s):  
Yasuo Anjo
Keyword(s):  
Material Flow ◽  
Cost Accounting

MATERIAL FLOW COST ACCOUNTING (MFCA) – TOOL FOR THE OPTIMIZATION OF CORPORATE PRODUCTION PROCESSES

2011 ◽  
Vol 9 (1) ◽  
pp. 5-18 ◽  
Author(s):  
Jaroslava Hyršlová ◽  
Miroslav Vágner ◽  
Jiří Palásek
Keyword(s):  
Czech Republic ◽  
Material Flow ◽  
Cost Accounting ◽  
Manufacturing Processes ◽  
Manufacturing Plant ◽  
Ceramic Tiles ◽  
The Czech Republic ◽  
Production Processes

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.

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