TY  - BOOK
AU  - Shah, Alok 
AU  - Jacob, David
AU  - Desai, Deep
AU  - Atodaria, Dhruvrajsinh
AU  - Modi, Bhavesh 
TI  - Implementation of Material Flow Cost Accounting into a Bearing Manufacturing Company in India
KW  - Manufacturing industries
KW  - Cost accounting
KW  - Factory costs
KW  - Environmental management
KW  - Flow charts
KW  - Accounting
N2  - This article aims to combine the concept of Material Flow Cost Accounting (MFCA) into a bearing manufacturing company. Material Flow Cost Accounting, as described by ISO-14051 norms, is an Environmental Management Accounting (EMA)tool that seeks to improve a company's productivity while reducing its impact on the environment. The concept was implemented in the following manner by: (a) establishing quantity centres, (b) quantifyingmaterial flow, (c) depicting data on the MFCA flowchart sheet, and (d) proposing necessary changes required for prophylactic measures. The implementation revealed the negative cost of 3.58 percent and the suggestions were forwarded to the company
ER  -