scholarly journals Application of Material Flow Cost Accounting in Ceramic Manufacturing Plant

2009 ◽  
Vol 2009 (4) ◽  
pp. 73-85 ◽  
Author(s):  
Jaroslava Hyršlová ◽  
Miroslav Vágner ◽  
Jiří Palásek
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.


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

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