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Development of analysis method of material f low cost accounting using lean technique in food production: A case study of Universal Food Public (UFC) Co.,Ltd. |
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| รหัสดีโอไอ | |
| Creator | 1. Wichai Chattinnawat 2. Montri Teeratanasombut 3. Charin Kammoon |
| Title | Development of analysis method of material f low cost accounting using lean technique in food production: A case study of Universal Food Public (UFC) Co.,Ltd. |
| Publisher | Faculty of Engineering, Khon Kaen University |
| Publication Year | 2558 |
| Journal Title | KKU Engineering Journal |
| Journal Vol. | 42 |
| Journal No. | 2 |
| Page no. | 155-172 |
| Keyword | Material flow cost accounting,Cost allocation,Lean,Productivity improvement |
| ISSN | 0125-8273 |
| Abstract | This research aims to apply Lean technique in conjunction with analysis of Material Flow Cost Accounting (MFCA) to production process of canned sweet corn in order to increase process eff iciency, eliminate waste and reduce cost of the production. This research develops and presents new type of MFCA analysis by incorporating value and non-value added activities into the MFCA cost allocation process. According to the simulation-based measurement of the process eff iciency, integrated cost allocation based on activity types results in higher proportion of negative product cost in comparison to that computed from conventional MFCA cost allocation. Thus, considering types of activities and process eff iciency have great impacts on cost structure especially for the negative product cost. The research leads to solutions to improve work procedures, eliminate waste and reduce production cost. The overall cost per unit decreases with higher proportion of positive product cost. |
