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Material flow cost accounting (MFCA) – tool for the optimization of corporate production processes

Abstract

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.

Keyword : material flow, cost accounting, material flow cost accounting, production, material costs

How to Cite
Hyršlová, J., Vágner, M., & Palásek, J. (2011). Material flow cost accounting (MFCA) – tool for the optimization of corporate production processes. Business, Management and Economics Engineering, 9(1), 5-18. https://doi.org/10.3846/bme.2011.01
Published in Issue
Jun 22, 2011
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