A New Method of Material Resources Management Based on Material Flow Cost Accounting for Industrial Enterprises
DOI:
https://doi.org/10.14529/ctcr160314Keywords:
material flow cost accounting, material resources management, industrial enterprise management, efficiency improvementAbstract
In the article a new method of material resources management for industrial enterprises is introduced. The method is based on the concepts of sustainable development and the elements of environmental management theory, such as life cycle assessment and material flow cost accounting. Steps that have to be completed in order to improve material resources efficiency are outlined and discussed in detail. Two possible optimization routines are also introduced and reviewed, namely: search for a better production technology via comparative analysis of available alternatives of manufacturing operations and material flows redistribution procedure. The flowchart of material flows redistribution algorithm is shown.
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