A Study on Effect of Material Flow Cost Accounting Software for the Greenhouse Gases Reduction

2010 ◽  
Vol 11 (3) ◽  
pp. 411-429
Author(s):  
안영철 ◽  
원희연
2022 ◽  
Vol 3 (2) ◽  
pp. 197-202
Author(s):  
Virna Sulfitri ◽  
Henik Hari Astuti ◽  
Budi Santosa

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.


2016 ◽  
Vol 12 (2) ◽  
pp. 71-76
Author(s):  
Andreas MÖLLER ◽  
Martina PROX ◽  
Shoji OKA ◽  
Michiyasu NAKAJIMA

Seikei-Kakou ◽  
2015 ◽  
Vol 27 (12) ◽  
pp. 507-511
Author(s):  
Yasuo Anjo

2011 ◽  
Vol 9 (1) ◽  
pp. 5-18 ◽  
Author(s):  
Jaroslava Hyršlová ◽  
Miroslav Vágner ◽  
Jiří Palásek

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.


2019 ◽  
Vol 11 (5) ◽  
pp. 1270 ◽  
Author(s):  
Shaio Huang ◽  
An Chiu ◽  
Po Chao ◽  
Ni Wang

Due to the rise in environmental awareness, corporate companies have shifted their focus from an obsession with short-term profits to contemplating long-term strategies to achieve sustainable management. Effective use of resources is the primary indicator of this achievement. Fulfillment of corporate social responsibility and thinking beyond the regulatory aspects of corporate sustainable management are goals that have continually attracted attention worldwide. Material flow cost accounting based on ISO 14051, which was announced by the International Organization for Standardization (ISO), is a tool that can be used to achieve a balance between the environment and economy. We focused on using ISO 14051-based material flow cost accounting as an analytical evaluation tool from the perspectives of finance and accounting personnel. We conducted a case study on a flat-panel parts supplier to determine whether the efficient use of recycled glass could reduce company costs. The primary finding is that the film layer on recycled washed glass tends to be stripped during the production process, causing increased reprocessing costs and thus rendering the cost of renewable cleaning higher than that of reworking. This study revealed that the ISO 14051-based material flow cost accounting analysis constitutes a valuable management tool, thereby facilitating the promotion of sustainable development.


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