Analysis of manufacturing systems using simulations in terms of material flow cost accounting

摘要

Material flow cost accounting (MFCA), an environmental management accounting method, is adopted to reduce the amount of wastes that result from manufacturing activities. In this paper, MFCA is introduced to study the environmental impacts of production lot-size determination by structuring simulation models of a multi-variety and small-batch production system in an actual forging factory. It is demonstrated that the proposed procedure of application of simulation with MFCA can also perform a dynamic analysis and a static analysis.