Materials Flow Analysis (MFA) - a Translation Problem forManagement

摘要

Materials Flow Analysis (MFA), a performance measurement framework, proposes to consider all kinds of inputs andrnoutputs that go in and out of a transformation process during and after the completion of a production process. Inrnthis paper, the author uncovers the theoretical and practical problems that accountants and managers of operationsrnneed to overcome before its application and use for measuring the performance of operations.