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Cost Accounting System Loss Reduction in Concrete Floor Production for Using Material Flow AnalysisCost Accounting System Loss Reduction in Concrete Floor Production for Using Material Flow Analysis |
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| รหัสดีโอไอ | |
| Creator | Walailak Karnjanasatian |
| Title | Cost Accounting System Loss Reduction in Concrete Floor Production for Using Material Flow AnalysisCost Accounting System Loss Reduction in Concrete Floor Production for Using Material Flow Analysis |
| Contributor | Somsak Kaewploy |
| Publisher | Mahasarakham University |
| Publication Year | 2569 |
| Journal Title | Journal of Humanities and Social Sciences Mahasarakham University |
| Journal Vol. | 45 |
| Journal No. | 1 |
| Page no. | 207-223 |
| Keyword | Cost Accounting System, Material Flow Cost Accounting, Loss, Concrete Floor Production |
| URL Website | https://so03.tci-thaijo.org/index.php/humsujournal |
| Website title | Journal of Humanities and Social Sciences Mahasarakham University |
| ISSN | 2672-9733 (Online) |
| Abstract | Loss or waste are significant issues in production processes. Typically, employees address these problems reactively, focusing only on the symptoms. Consequently, the root causes remain unresolved, leading to recurring issues. Implementing Material Flow Cost Accounting (MFCA) is a technique that can reduce material waste in production by analyzing losses as non-value-added costs. This research applies MFCA to minimize waste in the prefabricated floor slab production process, thereby reducing environmental impact. The assessment identifies losses in the form of negative product costs, with material costs being the highest, accounting for 24.53% of the total product cost. To improve the production process and reduce these losses, a cause-and-effect diagram was utilized to analyze problem sources. The analysis revealed that lowering the walkway area below the level of the floor slab mold prevents external concrete from bonding with the walkway. This adjustment reduces negative product costs to 7.34% of the total cost, resulting in a material cost reduction of 2,753.28 baht per production cycle, or 859,023.36 baht annually. Therefore, addressing material flow cost losses, which do not generate revenue, serves as a policy recommendation for establishing an efficient MFCA system in the future. |
