By minimizing the waste of raw materials and energy in the production process, improving productivity, while meeting the goals of environmental friendliness and sustainable development, the method of cost accounting of MFCA material flow (Material Flow Cost Accounting) has been widely applied from large-scale companies such as Cannon, Nitto Denko, etc to small and medium-sized companies in Japan and developed countries.
Not only limited to the food industry, MFCA also offers many advantages for other industries such as beverage production or wood product processing:
- For beverage production
Problems and causes
- Raw materials are lost during treatment due to damage, spillage, sticking in sugar bags, etc
- Glass bottles are dislocated, packaging is not up to specification.
- Heat loss, steam during production.
- Waste water at the stage of rinsing, sterilizing products because they have not yet reused them. Especially the water lost due to the water supply pipeline is leaked.
Improved solution
- Controlling the quality of input materials, requiring workers to lining and cleaning the sugar bags in the production process
- Carefully examine glass bottles, paper packaging, and plastic bottles during reception. From here, you will avoid wasting beer, juice, etc. in the extraction process of finished products due to broken bottles
- Strengthen supervision of boiler operation to avoid wasting unburnt coal in coal slag.
- Recovery of reused waste water as well as routine maintenance of valves and water supply pipelines must be carried out regularly and continuously.
- For wood products industry
Problems and causes
- Waste of wood and waste materials due to the use consistent with the size of the parts are manufactured.
- Warping due to the quality of the material and storage conditions.
- The amount of sawdust is generated by the skill of the worker, due to improper shaping or shaping stages.
- Waste of auxiliary materials such as paint, plaster, etc.
Improved solution
- Using wood materials of a size suitable to the product details; standardize operations for workers; Storage layout based on each size and type, etc.
- Good material warehouse management. Conduct termite and waterproofing of wood by preserving wood in a covered house, regularly checking termites.
- Regularly maintaining and cleaning equipment and machinery helps maintain a stable working condition of machinery and equipment.
- Raising the awareness of workers to make them aware of saving raw materials and protecting the environment, reducing the damage of auxiliary materials (paints, plasteres, etc.) due to unmanaged management and control; dispensing, quantifying not according to regulations.
Thus, the application of MFCA in enterprises with 40 improvement topics in the food industry, 17 improvement topics in the beverage industry and 16 improvement topics in the wood industry, the economic efficiency that businesses gain. is the savings of nearly 6.6 billion VND.
Human factors make the success of the MFCA application process. Changing the enterprise’s view of waste in a positive way, its waste but also its gold, MFCA can be considered a different mindset on cost reduction.
Productivity and Quality Office
