西部制造企业生产现场持续改善体系构建——基于MFCA理论的拓展研究

摘要

Material flow cost accounting is widely recognized as the most effective tool of environmental accounting.Currently, most companies applied MFCA through special projects, and these projects didn' t change the daily management.This article aims to create a continuous improvement system on workplace management, expects to extend the methods and ideas of MFCA into the production management system.In order to form a staff - led method of continuous improvement of resource utilization and cost reduction.%物料流量成本会计(Material Flow Cost Accounting,简称MFCA)是得到广泛认可的最有效的环境会计工具之一,目前在运用MFCA的时候,大多数企业使用的是项目化方法,没有把MFCA与企业的日常营运结合起来.文章旨在开发一种基于MFCA的生产现场持续改善体系,期望将MFCA的方法和理念融入企业的生产管理体系中,形成以员工为主导的持续提高企业资源利用效率、降低成本的有效方法.