LOSS ANALYSIS IN BREAD PRODUCTION PROCESS USING MATERIAL FLOW COST ACCOUNTING TECHNIQUE

Bunyaporn Yoddee, R. Chompu-inwai
{"title":"LOSS ANALYSIS IN BREAD PRODUCTION PROCESS USING MATERIAL FLOW COST ACCOUNTING TECHNIQUE","authors":"Bunyaporn Yoddee, R. Chompu-inwai","doi":"10.20319/mijst.2023.92.0116","DOIUrl":null,"url":null,"abstract":"The case study factory manufactures a range of bread and bakery products for distribution in the North of Thailand. Losses from the production process were recently discovered, which besides being lost costs, also impacted the environment. This research is conducted under the concept of Material Flow Cost Accounting (MFCA) to analyze the losses from each process of the case study bread factory. This is to pinpoint where most of the losses occur and suggest methods for future improvement. This research is conducted with the principle of Plan Do Check Action (PDCA). The “Plan” was to determine a target product, which in this case was raisin bread, as it accounted for the largest proportion of production. Subsequently, a study was conducted of the production process, and a scope under the “Do” stage of the procedure was determined. Input and output factors were identified for each Quantity Center (QC) in both physical units and financial units. Subsequently at the “Check” stage, an analysis of costs was conducted for each QC with the MFCA technique. This was divided into positive product, meaning costs generating revenue, and which were manifest in the product, and negative product, which were costs not generating revenue and were losses from each production stage. Finally, at the “Action” stage, negative products were ranked using Pareto diagram to identify and evaluate opportunities for improvement. The research found that the total costs to produce one production lot of raisin bread were 2,935.55 THB, which were divided into materials costs of 2,270.79 THB (77.35%), system costs of 500.30 THB (17.04%) and energy costs of 164.46 THB (5.60%). Overall, negative product was 25.19%, of which negative product in material costs was 19.41%. This negative product was wastage and losses from dough and fillings being deposited in the machinery, and the failure of packaging films when they were being installed in the packing machine. It was also found that negative materials costs arose maximum in the QC of packing. The conclusions from this research are that it has informed about losses arising in the production process and evaluated them in the form of costs, which should help in proposing methods to reduce this wastage in the future.","PeriodicalId":411113,"journal":{"name":"MATTER: International Journal of Science and Technology","volume":"18 3","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"MATTER: International Journal of Science and Technology","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.20319/mijst.2023.92.0116","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

Abstract

The case study factory manufactures a range of bread and bakery products for distribution in the North of Thailand. Losses from the production process were recently discovered, which besides being lost costs, also impacted the environment. This research is conducted under the concept of Material Flow Cost Accounting (MFCA) to analyze the losses from each process of the case study bread factory. This is to pinpoint where most of the losses occur and suggest methods for future improvement. This research is conducted with the principle of Plan Do Check Action (PDCA). The “Plan” was to determine a target product, which in this case was raisin bread, as it accounted for the largest proportion of production. Subsequently, a study was conducted of the production process, and a scope under the “Do” stage of the procedure was determined. Input and output factors were identified for each Quantity Center (QC) in both physical units and financial units. Subsequently at the “Check” stage, an analysis of costs was conducted for each QC with the MFCA technique. This was divided into positive product, meaning costs generating revenue, and which were manifest in the product, and negative product, which were costs not generating revenue and were losses from each production stage. Finally, at the “Action” stage, negative products were ranked using Pareto diagram to identify and evaluate opportunities for improvement. The research found that the total costs to produce one production lot of raisin bread were 2,935.55 THB, which were divided into materials costs of 2,270.79 THB (77.35%), system costs of 500.30 THB (17.04%) and energy costs of 164.46 THB (5.60%). Overall, negative product was 25.19%, of which negative product in material costs was 19.41%. This negative product was wastage and losses from dough and fillings being deposited in the machinery, and the failure of packaging films when they were being installed in the packing machine. It was also found that negative materials costs arose maximum in the QC of packing. The conclusions from this research are that it has informed about losses arising in the production process and evaluated them in the form of costs, which should help in proposing methods to reduce this wastage in the future.
利用物料流成本会计技术对面包生产过程进行损耗分析
案例研究工厂生产一系列面包和烘焙产品,销往泰国北部。最近发现,生产过程中的损耗除了造成成本损失外,还对环境造成了影响。本研究根据物料流成本会计(MFCA)的概念,对案例研究面包厂各工序的损耗进行分析。这样做的目的是找出大部分损失发生在哪里,并提出今后改进的方法。本研究采用计划-执行-检查-行动(PDCA)原则。计划 "是确定一个目标产品,在本案例中是葡萄干面包,因为它在生产中所占比例最大。随后,对生产流程进行了研究,并确定了该程序 "做 "的范围。确定了每个数量中心(QC)的实物单位和财务单位的投入和产出因素。随后,在 "检查 "阶段,使用 MFCA 技术对每个 QC 进行成本分析。分析结果分为正产品和负产品,正产品是指产生收入的成本,在产品中体现出来;负产品是指不产生收入的成本,是每个生产阶段的损失。最后,在 "行动 "阶段,使用帕累托图对负产品进行排序,以确定和评估改进机会。研究发现,生产一批葡萄干面包的总成本为 2,935.55 泰铢,其中材料成本为 2,270.79 泰铢(77.35%),系统成本为 500.30 泰铢(17.04%),能源成本为 164.46 泰铢(5.60%)。总体而言,负产出为 25.19%,其中材料成本负产出为 19.41%。这些负产品是由于面团和馅料沉积在机器中造成的浪费和损失,以及包装薄膜在安装到包装机中时出现的故障。研究还发现,负材料成本在包装质量控制中产生得最多。这项研究的结论是,它了解了生产过程中产生的损失,并以成本的形式对其进行了评估,这将有助于今后提出减少这种浪费的方法。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信