Material Flow Cost Accounting System for Decision Making: The Case of Taiwan SME in the Metal Processing Industry

  • Shen-Ho Chang, Chin Ling Chu, T Wang
  • Published 2015


The purpose of this paper is to examine the implementation of a Material Flow Cost Accounting system (MFCA) and to provide meaningful results for managers to make decision. A case study and the depth interview were employed for smalland medium-size enterprises in the metal processing industry to collect the information for further analysis. The result shows… (More)


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