Abstract
This research aims to apply the Material Flow Cost Accounting (MFCA) for process improvement of the target product, 950 cc. plastic water bottles, a case study company in Thailand. The production line of this product consists of five processes, crushing, mixing, blow molding, printing, and packing. The data collection was carried out for all processes and analyzed based on MFCA procedure. During the process of MFCA, quantity of input and output material, material cost, system cost and energy cost were presented. Then, the cost of positive and negative products can be distinguished based on mass balancing for all processes. The results from MFCA calculation showed that the highest negative product cost occurred at blow molding process. Then, the operations flow at blow molding process was analyzed using motion study and ECRS concept in order to eliminate production defects. Finally, the improvement solution was proposed and the results showed that the defects were reduced 26.07 % from previous negative product cost.
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The authors gratefully acknowledge support from National Science and Technology Development Agency, Thailand.
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© 2013 Springer Science+Business Media Singapore
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Kasemset, C., Sasiopars, S., Suwiphat, S. (2013). The Application of MFCA Analysis in Process Improvement: A Case Study of Plastics Packaging Factory in Thailand. In: Lin, YK., Tsao, YC., Lin, SW. (eds) Proceedings of the Institute of Industrial Engineers Asian Conference 2013. Springer, Singapore. https://doi.org/10.1007/978-981-4451-98-7_43
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DOI: https://doi.org/10.1007/978-981-4451-98-7_43
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