Kurdish Studies

ISSN: 2051-4883 | e-ISSN: 2051-4891
Email: editor@kurdishstudies.net

Applying Material Flow Cost Accounting (MFCA) to Improve Both Production Processes and Environmental Performance: Applied Study at Najaf Thermal Brick Manufacturing Plant

Hussam Salim Najaf
Faculty of Archeology, University of Kufa
Ali Jasim Obaid
Faculty of Administration and Economics, University of Kufa
Mohammed Sadeq Jappar
Faculty of Administration and Economics, University of Kufa
Keywords: Material Flow Cost Accounting; Environmental performance; Economic performance.


This study aimed to explain the mechanism of MFCA by applying this method to the Najaf thermo –stone brick manufacturing plant, also called (thermo- stone). In particular, the study aimed to manage manufacturing processes in relation to material, energy and data flows to ensure that the manufacturing process could continue efficiently and in line with any specific objectives. In flow management, a plant is viewed as a system of material flows, Starting with the purchase of input materials, moving through certain manufacturing processes, and ending with the distribution of products to customers.) Material losses that happened throughout the production process, such as poor-quality defects, waste, damaged products, etc., are present with the flow of materials. This indicates that the material is left behind in the production as undesired residues for both the economy and the environment. The transparency of material flows and pertinent costs have received the most attention. Consequently, conditions have been set up for the proposal of policies and measures linked to significant cost and material reductions. Measures aimed to cut back on material consumption might also result in cost savings in the material handling and waste disposal fields. The MFCA is highlighted in the study as a tool for material flow management. The study also found that companies that decide to employ MFCA had higher success in terms of their ability to attain superior economic and environmental performance. Companies now understand how crucial it is to exercise environmental responsibility and how doing so can boost their prosperity both environmentally and financially

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