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.

scholarly journals Influence of product innovations on financial performance of small and medium-sized enterprises in the Czech Republic

2012 ◽  
Vol 60 (7) ◽  
pp. 409-414 ◽  
Author(s):  
Jakub Tabas ◽  
Michaela Beranová ◽  
Dana Martinovičová
Keyword(s):  
Czech Republic ◽  
Financial Performance ◽  
Future Research ◽  
The Czech Republic ◽  
Service Companies ◽  
Product Innovations ◽  
Production Processes ◽  
Effectiveness Measurement ◽  
Statistical Sample ◽  
Positive Effect

Objective of this article is to determine possible effect of product innovations on the financial performance of small and medium-sized enterprises in the Czech Republic. The pilot research has been realized on the statistical sample of 100 companies which were categorized into three basic groups; service companies, trade companies, and production companies. As the measure of innovation effect, the authors applied the deviation of production power, i.e. the ration of EBIT to assets, of a business entity from the industry average while the industry average of production power was selected especially in order to reduce the influence of the economy cycles. In the three categories of companies, different effects of product innovations have been observed. In the service companies and trade companies, the positive effect is limited because of potential simplicity of imitation by competitors. More positive effect of product innovations has been observed in production companies which can protect the products or production processes better then service companies or trade companies where the product innovations are mostly connected with extension of extension of services portfolio offered. For the conclusion, the authors provide suppositions and designs for their future research in this problem of innovations’ effectiveness measurement.

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
Keyword(s):  
Material Flow ◽  
Cost Accounting ◽  
Manufacturing Plant ◽  
Ceramic Manufacturing

scholarly journals Occurrence and characteristics of Listeria monocytogenes in ready-to-eat food from retail market in the Czech Republic

2010 ◽  
Vol 27 (Special Issue 2) ◽  
pp. 3-7 ◽  
Author(s):  
T. Gelbíčová ◽  
R. Karpíšková
Keyword(s):  
Czech Republic ◽  
Listeria Monocytogenes ◽  
Dairy Products ◽  
Meat Products ◽  
Processed Meat ◽  
Manufacturing Plant ◽  
Retail Market ◽  
The Czech Republic ◽  
Confectionery Products ◽  
Typing Methods

The study objectives were to test ready-to-eat food from the retail market in the Czech Republic for the presence of L. monocytogenes and, based on typing methods, to investigate probable causes of contamination. A total 2180 samples of ready-to-eat food (meat, dairy, fish, delicatessen and confectionery products and fresh fruit and vegetables) were analysed qualitatively and quantitatively. L. monocytogenes isolates were characterised by serotyping and macrorestriction analysis after digestion with the restriction enzyme AscI. In 2004–2008 L. monocytogenes was most often detected in delicatessen (5.2%), meat (3.4%) and dairy products (1.8%). In the analysed samples, L. monocytogenes was mostly present at counts lower than 102 CFU/g. Only in 2004, higher counts of L. monocytogenes were found in two heat-processed meat products (103 CFU/g). The obtained macrorestriction patterns helped in tracing the source of contamination and routes of the spread of L. monocytogenes in the manufacturing plant and retail market.

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