{"title":"电气产品制造中铝合金重力压铸的物料流成本核算","authors":"Chetanraj D.B., Senthil Kumar J.P.","doi":"10.1108/jbim-12-2023-0762","DOIUrl":null,"url":null,"abstract":"<h3>Purpose</h3>\n<p>This study aims to determine the best way to apply material flow cost accounting (MFCA) in an SME environment with the goal of visualizing negative product cost during the manufacturing process and pinpointing places where improvements can be made.</p><!--/ Abstract__block -->\n<h3>Design/methodology/approach</h3>\n<p>This study uses a case study approach to demonstrate the usefulness of the MFCA tool in an SME in India that produces aluminum energy products used in the electrical power sector through gravity die casting.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>According to the results, the company’s gravity die casting has a negative product cost margin of 27.38% as a result of MFCA analysis. It is also determined that the negative material cost is Rs. 22,919, the negative system cost is Rs. 462 and the negative energy cost is Rs. 1,069 for processing 300 kg of raw material. The typical monthly raw material processing for this company is 45,000 kg.</p><!--/ Abstract__block -->\n<h3>Originality/value</h3>\n<p>This research shows that MFCA’s implementation will improve the company’s environmental consciousness and bottom line. To the best of the authors’ knowledge, this study is the first to implement MFCA in aluminum gravity die casting of electrical parts manufacturing.</p><!--/ Abstract__block -->","PeriodicalId":48181,"journal":{"name":"Journal of Business & Industrial Marketing","volume":null,"pages":null},"PeriodicalIF":3.6000,"publicationDate":"2024-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Material flow cost accounting for aluminum gravity die casting in electrical products manufacturing\",\"authors\":\"Chetanraj D.B., Senthil Kumar J.P.\",\"doi\":\"10.1108/jbim-12-2023-0762\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<h3>Purpose</h3>\\n<p>This study aims to determine the best way to apply material flow cost accounting (MFCA) in an SME environment with the goal of visualizing negative product cost during the manufacturing process and pinpointing places where improvements can be made.</p><!--/ Abstract__block -->\\n<h3>Design/methodology/approach</h3>\\n<p>This study uses a case study approach to demonstrate the usefulness of the MFCA tool in an SME in India that produces aluminum energy products used in the electrical power sector through gravity die casting.</p><!--/ Abstract__block -->\\n<h3>Findings</h3>\\n<p>According to the results, the company’s gravity die casting has a negative product cost margin of 27.38% as a result of MFCA analysis. It is also determined that the negative material cost is Rs. 22,919, the negative system cost is Rs. 462 and the negative energy cost is Rs. 1,069 for processing 300 kg of raw material. The typical monthly raw material processing for this company is 45,000 kg.</p><!--/ Abstract__block -->\\n<h3>Originality/value</h3>\\n<p>This research shows that MFCA’s implementation will improve the company’s environmental consciousness and bottom line. To the best of the authors’ knowledge, this study is the first to implement MFCA in aluminum gravity die casting of electrical parts manufacturing.</p><!--/ Abstract__block -->\",\"PeriodicalId\":48181,\"journal\":{\"name\":\"Journal of Business & Industrial Marketing\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":3.6000,\"publicationDate\":\"2024-08-15\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Business & Industrial Marketing\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1108/jbim-12-2023-0762\",\"RegionNum\":4,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Business & Industrial Marketing","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1108/jbim-12-2023-0762","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS","Score":null,"Total":0}
Material flow cost accounting for aluminum gravity die casting in electrical products manufacturing
Purpose
This study aims to determine the best way to apply material flow cost accounting (MFCA) in an SME environment with the goal of visualizing negative product cost during the manufacturing process and pinpointing places where improvements can be made.
Design/methodology/approach
This study uses a case study approach to demonstrate the usefulness of the MFCA tool in an SME in India that produces aluminum energy products used in the electrical power sector through gravity die casting.
Findings
According to the results, the company’s gravity die casting has a negative product cost margin of 27.38% as a result of MFCA analysis. It is also determined that the negative material cost is Rs. 22,919, the negative system cost is Rs. 462 and the negative energy cost is Rs. 1,069 for processing 300 kg of raw material. The typical monthly raw material processing for this company is 45,000 kg.
Originality/value
This research shows that MFCA’s implementation will improve the company’s environmental consciousness and bottom line. To the best of the authors’ knowledge, this study is the first to implement MFCA in aluminum gravity die casting of electrical parts manufacturing.
期刊介绍：
The Journal of Business & Industrial Marketing (JBIM) publishes research on new ideas concerning business-to-business marketing, that is, how one company or organization markets its goods/services/ideas to another company or organization. It is a valuable source for academics, directors and executives of marketing, providing them with new, fresh insights which are applicable within real life settings. JBIM''s emphasis on insistence of proof is one of the cornerstones of its success and its reputation. Contributors to the journal must not only present new theories or ideas, but also back them up with research. In the process, many myths are exploded, philosophies reinvented and the scene set for topical debate on critical issues in B2B marketing. The B2B landscape evolves and so does the research that explores the emerging features and properties of B2B markets. From 2019 the journal hosts the IMP Forum that invites research advancing the boundaries of B2B marketing. Prior research has evidenced that interactivity and interdependences characterize interorganizational business relationships. The Forum aims to bring out research that explores interactivity and interdependences in business relationships and their implications for marketing management, business development and for society at large. Coverage: -Competition and cooperation- Networks in business markets- Buyer behaviour – purchasing and supply management- Managing product offerings- New product development and innovation- Networks in business markets- Distribution and routes to market- Market and customer communication - Customer relationship management- Sales and key account management- Organizing for global markets -
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