Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 2 (2026): Musytari: Neraca Manajemen, Akuntasi, dan Ekonomi, ISSN 3025-9495
Articles

PENERAPAN MATERIAL FLOW COST ACCOUNTING (MFCA) DALAM LINGKUP INTERNASIONAL: STUDI LITERATUR REVIEW

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  • Vella Adelia,
  • Wingki Sarmila,
  • Nelsy Helmilia Putri,
  • Zul Azmi
Vella Adelia
Universitas Muhammadiyah Riau
Wingki Sarmila
Universitas Muhammadiyah Riau
Nelsy Helmilia Putri
Universitas Muhammadiyah Riau
Zul Azmi
Universitas Muhammadiyah Riau

Published 2026-01-21

Keywords

  • Material Flow Cost Accounting (MFCA), International, waste

How to Cite

PENERAPAN MATERIAL FLOW COST ACCOUNTING (MFCA) DALAM LINGKUP INTERNASIONAL: STUDI LITERATUR REVIEW. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(2), 3661-3670. https://cibjournal.com/index.php/musytari/article/view/6935

Abstract

Material Flow Cost Accounting (MFCA) is a strategic tool that links material flows with cost information to identify waste and hidden costs in the production process. This study aims to determine how MFCA can help companies understand how much material is wasted and the resulting costs, thereby supporting economic and sustainability goals. This study uses a literature review method, collecting findings from research conducted between 2020 and 2025. The results of the study show that internationally, MFCA has been successful in increasing cost transparency, reducing waste, and supporting the circular economy. This study shows that the implementation of MFCA requires technological support and proper understanding to maximize its benefits.

 

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