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dc.contributor.authorChompoonoot Kasemseten_US
dc.contributor.authorChawis Boonmeeen_US
dc.contributor.authorPenpatchara Khuntapornen_US
dc.description.abstract© IEOM Society International. The objective of this study is to apply Material Flow Cost Accounting (MFCA) and ECRS techniques to reduce material waste in the production of one electronic parts factory in Thailand. The seven steps of MFCA implementation were adopted to locate the source of negative product cost. From MFCA analysis, the negative product cost of material cost (MC) was the biggest amount comparing with other costs. Pareto chart was used to identify the major cause of the problem. Consequently, it was found that at the first process of trigger coil (target product) production line as frame cutting and injection had the highest negative cost of MC. Then, it was found that material waste in form of frame scrap generated at this process was from the inappropriate working method. Thus, the solution was proposed to design a new jig for the cutting operation. The results from MFCA analysis for the improvement showed that the total input cost was decreased from 22,444.46 to 22,300.92 THB and the negative product cost of MC was decreased from 2,557.10 to 2,437.21 THB. In addition, this solution can help in material reduction as 465.50 g. and gained more product as 2,000 pieces per production lot. Moreover, the total benefit for this product was approximately as 23,611.24 THB per month. © IEOM Society International.en_US
dc.subjectBusiness, Management and Accountingen_US
dc.subjectDecision Sciencesen_US
dc.titleApplication of MFCA and ECRS in waste reduction: A case study of electronic parts factoryen_US
dc.typeConference Proceedingen_US
article.title.sourcetitleProceedings of the International Conference on Industrial Engineering and Operations Managementen_US
article.volume8-10 March 2016en_US Mai Universityen_US Institute of Technologyen_US
Appears in Collections:CMUL: Journal Articles

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