Rochman Marota, Hamzah Ritchi, Uswatun Khasanah, Rizky Fisa Abadi

Judul	:	Material Flow Cost Accounting Approach for Sustainable Supply Chain Management System
Abstrak	:	This paper examines the potential of adopting material flow cost accounting (MFCA) to help generate innovation in supply chain management while playing its essential role. A descriptive study for reducing material losses described in this paper was employed to inspect whether MFCA approach would achieve in material losses reduction among multiple suppliers through efforts by the buyer. With MFCA and supply chain management combined, it can be seen that the implementation can potentially be used as strategic competitive tools for companies to solve logistical problems in order to win global competition. There is potential benefit between joint adoption of MFCA approach and supply chain management as an integrated system. Despite the potential usefulness, there appear constraints of combining supply chain management system with MFCA approach to be addressed with further study. Those are technological developments and capabilities, environmental issues, global business competition, and the different point of view related to choice for responsive or efficient in business strategy. Keywords—MFCA, supply chain management, strategic competitive tools, integrated system, business strategy
Tahun	:	2017	Media Publikasi	:	Jurnal Internasional
Kategori	:	Jurnal	No/Vol/Tahun	:	2 / 6 / 2017
ISSN/ISBN	:	2050-7399
PTN/S	:	Universitas Padjadjaran	Program Studi	:	AKUNTANSI
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