scholarly journals Factors Affecting the Decision to Apply the Material Flow Cost Accounting Method in Steel Manufacturing Enterprises in Thai Nguyen Iron and Steel Industrial Park, Vietnam

2021 ◽  
Vol 8 (8) ◽  
pp. 74-80
Author(s):  
Nguyen Thi Kim Huyen ◽  
Nguyen Thi Hoang Oanh
Keyword(s):  
Material Flow ◽  
Cost Accounting ◽  
Industrial Park ◽  
Iron And Steel ◽  
Factors Affecting ◽  
Manufacturing Enterprises ◽  
Steel Manufacturing

Factors Affecting the Decision to Apply Material Flows Cost Accounting MFCA in Thai Nguyen Steel Production Enterprises

2020 ◽  
Vol 36 (3) ◽  
Author(s):  
Nguyen Thi Kim Huyen
Keyword(s):  
Production Process ◽  
Environmental Performance ◽  
Steel Production ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Production Costs ◽  
Accounting System ◽  
Material Flows ◽  
Factors Affecting ◽  
Legal Documents

Applying the Material Flows Cost Accounting method in Thai Nguyen steel enterprises is one of the solutions to improve the efficiency in the production process, using input materials, and environmental performance, as well as to measure more correctly the production costs based on the change of the price calculation basic. Identifying the factors which affect the decision on applying MFCA to the accounting process of Thai Nguyen steel production enterprises by a direct survey is carried out with 119 accountants and managers working at 13 steel enterprises. The results show that applying MFCA to the accounting process in these enterprises depends on the strategies, capacities, the accounting system of those enterprises, and the system of legal documents related to environmental accounting.

Technological Effects of Metallurgical Industry Restructuring in Poland

2013 ◽  
Vol 212 ◽  
pp. 187-190 ◽  
Author(s):  
Bożena Gajdzik ◽  
Krystian Janiszewski
Keyword(s):  
Economic System ◽  
Open Hearth ◽  
Metallurgical Industry ◽  
Iron And Steel ◽  
Technological Processes ◽  
Industry Restructuring ◽  
Steel Manufacturing

The publication presents changes occurring in technological processes of producing steel after transformation of economic system in Poland after year 1989 and conducted repair programs within restructuring of metallurgical industry of iron and steel. Changes were based on withdrawals of economically unprofitable technologies, including open hearth furnaces through expansion of electrical and converter technologies of steel manufacturing up to activities which were connected with changing the profile of manufactured assortment.

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
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