Abstract
Material flow cost accounting technique is a technique used to analyze environmental costs for the purpose of identifying costs in two parts: positive cost and negative cost. Which will be an indicator of the efficiency of the production process Because it affects the quality of products delivered to customers and customer satisfaction. There are also techniques. MFCA is used in conjunction with Cost of quality techniques to increase the confidence that products that are going out of the production process will have good performance. For the use of the design of the production process, find the size of the lot. Proportion of waste in production lot and number of shipments. The objective of the optimization problem is the maximum ratio of positive product cost to total cost (PC/TC). The researcher uses particle swarm optimization techniques to find the answer. which is the size of the product lot size, Number of product lot shipments and Proportion of waste in production lot in a serial multi-stage process. the results of MFCA analysis showed that the highest portion of negative product cost was material accounting for 53.29% and following by System cost of 4.75% comparing with the total product cost.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: International Journal of Global Optimization and Its Application
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
