Implementation of Material Flow Cost Accounting (MFCA) in Manufacturing SME: A Case Study
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CHAKRAVORTY S K (EDITOR) PRODUCTIVITYSummary: This research aims to apply the material flow cost accounting (MFCA--ISO 14051) for improving the production process of the target products, PVC heat shrinks and BOPP self-adhesive tapes, manufactured by Arihant Gujarat Plastic Industries in Bharuch, Gujarat. The data collection was carried out for all the processes and analysis was based on the MFCA procedure. The results of the MFCA calculations showed that the highest negative product cost occurred during the cutting process. The operations of the process were then analyzed using fishbone technique in order to minimize the negative cost of the product. In the final section of the study, possible improvement solutions have been proposed.
| Item type | Current library | Call number | Vol info | Status | Date due | Barcode | Item holds | |
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Journal Article
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Main Library | Vol 58, No 1/ 5557362JA5 (Browse shelf(Opens below)) | Available | 5557362JA5 | ||||
Journals and Periodicals
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Main Library On Display | JOURNAL/OPERATION/Vol 58, No 1/5557362 (Browse shelf(Opens below)) | Vol 58, No 1 (01/04/2017) | Not for loan | 5557362 |
This research aims to apply the material flow cost accounting (MFCA--ISO 14051) for improving the production process of the target products, PVC heat shrinks and BOPP self-adhesive tapes, manufactured by Arihant Gujarat Plastic Industries in Bharuch, Gujarat. The data collection was carried out for all the processes and analysis was based on the MFCA procedure. The results of the MFCA calculations showed that the highest negative product cost occurred during the cutting process. The operations of the process were then analyzed using fishbone technique in order to minimize the negative cost of the product. In the final section of the study, possible improvement solutions have been proposed.
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