The Role of Material Flow Cost Accounting (MFCA) in Implementing the Cost Leadership Strategy and Rationalizing Operational Decisions (An Applied Study in the Baghdad Soft Drinks Company)

The current research aims to address the knowledge bases of material flow cost accounting (MFCA) and determining its role in implementing the cost leadership strategy and rationalizing operational decisions in a way that is compatible. The research was applied in the Baghdad Company for Soft Drinks for data for the year 2020. The current research concluded possibility application material flow cost accounting (MFCA) in the research sample company, as the company was divided into quantity centers and calculating costs for each center with regard to the costs of materials, energy, system and waste management. The research concluded that the application (MFCA) can help in implementing a cost leadership strategy and rationalizing operational decisions.