Document Type : Research Paper
Abstract
The research aims to address the poor efficiency in materials and energy flows during productive processes, as well as reduce the generation of waste and environmental effects during the productive processes, as the research problem was the lack of use of modern systems and technologies in most economic units, which led to waste of a large amount of natural resources as a result of weakness Efficiency in materials and energy flows, and the lack of interest in reducing waste and environmental effects, and then accounting for the costs of material flow is one of the best technologies through which efficiency can be achieved in materials and energy flows from inputs to access to outputs, as this technology enables to reduce losses The material that is generated during the entire productive processes, as well as its role in determining the places of defects and weakness that led to the waste of materials and energy and works to address them, and then the costs of the flow of materials will be held accountable to achieve many competitive advantages, including reducing the costs that economic unit bears, improving the quality of products and reducing Time factor while carrying out production operations, as MFCA will enable the feature of creativity while carrying out operations Productivity for economic unity, and then the application of the technology of accounting for the flow of materials will enable the improving the performance of the economic unit and enables the expansion of its share in the markets and acquires a distinctive reputation among customers in particular and in the markets in general.
)