000			01601nam a2200265 4500
999			_c51436 _d51436
003			OSt
005			20190613133045.0
008			190613b ||||| |||| 00| 0 eng d
100			_aShah, Alok _933734
245			_aImplementation of Material Flow Cost Accounting into a Bearing Manufacturing Company in India
300			_a449-459 pp.
520			_aThis 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
653			_aManufacturing industries
653			_aCost accounting
653			_aFactory costs
653			_aEnvironmental management
653			_aFlow charts
653			_aAccounting
700			_aJacob, David _933735
700			_aDesai, Deep _933736
700			_aAtodaria, Dhruvrajsinh _933737
700			_aModi, Bhavesh _933738
773	0		_051394 _970504 _aChakravorty S K (Editor) _dMD Publications Pvt. Ltd New Delhi _o5558728 _tProductivity : a Quarterly Journal of The National Productivity Council Vol 58 _z0032-9924
942			_2ddc _cJA-ARTICLE