Application of MFCA in waste reduction: Case study on a small textile factory in Thailand

© 2014 Elsevier Ltd. This research is aimed to present how Material Flow Cost Accounting (MFCA) plays a role in waste reduction. The study was carried out as a case study at a textile factory in Chiang Mai, Thailand. Following the procedure of MFCA, a specific type of shirt was selected to be studie...

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Main Authors: Kasemset,C., Chernsupornchai,J., Pala-ud,W.
Format: Article
Published: Elsevier Limited 2015
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Online Access:http://www.scopus.com/inward/record.url?partnerID=HzOxMe3b&scp=84908126864&origin=inward
http://cmuir.cmu.ac.th/handle/6653943832/39063
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spelling th-cmuir.6653943832-390632015-06-16T08:01:25Z Application of MFCA in waste reduction: Case study on a small textile factory in Thailand Kasemset,C. Chernsupornchai,J. Pala-ud,W. Industrial and Manufacturing Engineering Strategy and Management Environmental Science (all) Renewable Energy, Sustainability and the Environment © 2014 Elsevier Ltd. This research is aimed to present how Material Flow Cost Accounting (MFCA) plays a role in waste reduction. The study was carried out as a case study at a textile factory in Chiang Mai, Thailand. Following the procedure of MFCA, a specific type of shirt was selected to be studied. Cost of the positive and negative products of each process are identified, starting from cutting, sewing, quality checking, dyeing, buttonhole drilling, and packing processes. The results from the MFCA analysis showed that the costs of the positive and negative products were 84.26% and 15.74%, respectively. The greatest portion of the negative product cost resulted from material cost was 14.73% from the total of 15.74%. Focusing on the material cost of the negative product, the cutting and sewing process made up 80% of the material cost of the negative product, in comparison to other processes. Thereafter, the cause-effect diagram was used to identify the main source of the material cost of the negative product at both the cutting and sewing processes. Data collection and analysis indicated that three sources of the material cost of the negative product at both the processes, were from the cutting and trimming procedures. Three improvement solutions were proposed, as follows: (1) reducing the gap between the pieces of pattern, (2) reducing the edge width of each piece of pattern, and (3) employing a new cloth-cutting table. The results from the MFCA calculation showed that the costs of the negative product from these three solutions had reduced to 8.51%, 4.57%, and 3.06%, respectively. Moreover, it was found that when three solutions were combined and used at the same time, the cost of the negative product reduced to 11.27%. Practically, the first solution was the only way that could be promptly applied without any investment. However, when additional investments are available for process improvement, the combination of the three solutions was the most effective way that should be seriously considered. 2015-06-16T08:01:25Z 2015-06-16T08:01:25Z 2013-07-06 Article in Press 09596526 2-s2.0-84908126864 10.1016/j.jclepro.2014.09.071 http://www.scopus.com/inward/record.url?partnerID=HzOxMe3b&scp=84908126864&origin=inward http://cmuir.cmu.ac.th/handle/6653943832/39063 Elsevier Limited
institution Chiang Mai University
building Chiang Mai University Library
country Thailand
collection CMU Intellectual Repository
topic Industrial and Manufacturing Engineering
Strategy and Management
Environmental Science (all)
Renewable Energy, Sustainability and the Environment
spellingShingle Industrial and Manufacturing Engineering
Strategy and Management
Environmental Science (all)
Renewable Energy, Sustainability and the Environment
Kasemset,C.
Chernsupornchai,J.
Pala-ud,W.
Application of MFCA in waste reduction: Case study on a small textile factory in Thailand
description © 2014 Elsevier Ltd. This research is aimed to present how Material Flow Cost Accounting (MFCA) plays a role in waste reduction. The study was carried out as a case study at a textile factory in Chiang Mai, Thailand. Following the procedure of MFCA, a specific type of shirt was selected to be studied. Cost of the positive and negative products of each process are identified, starting from cutting, sewing, quality checking, dyeing, buttonhole drilling, and packing processes. The results from the MFCA analysis showed that the costs of the positive and negative products were 84.26% and 15.74%, respectively. The greatest portion of the negative product cost resulted from material cost was 14.73% from the total of 15.74%. Focusing on the material cost of the negative product, the cutting and sewing process made up 80% of the material cost of the negative product, in comparison to other processes. Thereafter, the cause-effect diagram was used to identify the main source of the material cost of the negative product at both the cutting and sewing processes. Data collection and analysis indicated that three sources of the material cost of the negative product at both the processes, were from the cutting and trimming procedures. Three improvement solutions were proposed, as follows: (1) reducing the gap between the pieces of pattern, (2) reducing the edge width of each piece of pattern, and (3) employing a new cloth-cutting table. The results from the MFCA calculation showed that the costs of the negative product from these three solutions had reduced to 8.51%, 4.57%, and 3.06%, respectively. Moreover, it was found that when three solutions were combined and used at the same time, the cost of the negative product reduced to 11.27%. Practically, the first solution was the only way that could be promptly applied without any investment. However, when additional investments are available for process improvement, the combination of the three solutions was the most effective way that should be seriously considered.
format Article
author Kasemset,C.
Chernsupornchai,J.
Pala-ud,W.
author_facet Kasemset,C.
Chernsupornchai,J.
Pala-ud,W.
author_sort Kasemset,C.
title Application of MFCA in waste reduction: Case study on a small textile factory in Thailand
title_short Application of MFCA in waste reduction: Case study on a small textile factory in Thailand
title_full Application of MFCA in waste reduction: Case study on a small textile factory in Thailand
title_fullStr Application of MFCA in waste reduction: Case study on a small textile factory in Thailand
title_full_unstemmed Application of MFCA in waste reduction: Case study on a small textile factory in Thailand
title_sort application of mfca in waste reduction: case study on a small textile factory in thailand
publisher Elsevier Limited
publishDate 2015
url http://www.scopus.com/inward/record.url?partnerID=HzOxMe3b&scp=84908126864&origin=inward
http://cmuir.cmu.ac.th/handle/6653943832/39063
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