Material flow cost accounting (MFCA) – Application in a company manufacturing ceramic tiles

Abstract

This article presents an application of the Material Flow Cost Accounting method (hereinafter 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.