%0 Journal Article
%T Material Flow Cost Accounting (Mfca) ¨C Tool for the Optimization of Corporate Production Processes Materiali j  sraut  s naud  apskaita (MSSA):  rankis bendriesiems gamybos procesams optimizuoti
%A Jaroslava Hyr£¿lov¨¢
%A Miroslav V¨¢gner
%A Ji£¿¨ª Pal¨¢sek
%J Business, Management and Education
%D 2011
%I Vilnius Gediminas Technical University
%R 10.3846/bme.2011.01
%X The paper focuses on the Material Flow Cost Accounting method (hereinafter the ¡°MFCA¡±). It presents an application of the MFCA within a manufacturing plant of the largest manufacturer of ceramic tiles in the Czech Republic ¨C 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. Article in English   Straipsnyje nagrin jamas materiali j  sraut  s naud  apskaitos metodas (toliau  MSSA¡°).  iam metodui prakti kai pritaikyti pasirinkta did iausia  ekijos keramini  plyteli  gamintoja  Lasselsberger¡°. Tyrimo rezultatai parod  tiek taikomo MSSA metodo specifik , tiek  io metodo praktin  pritaikomum , remiantis konkre ios  mon s pavyzd iu, gamybos procesams optimizuoti. Straipsnis angl  kalba
%K material flow
%K cost accounting
%K material flow cost accounting
%K production
%K material costs
%U http://www.bme.vgtu.lt/index.php/bme/article/view/23