Material Flow Cost Accounting (Mfca) – Tool for the Optimization of Corporate Production Processes Materiali j sraut s naud apskaita (MSSA): rankis bendriesiems gamybos procesams optimizuoti

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 – 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