Vol. 1 No. 3 (2025): Innovation and Resilience in the Global Business Ecosystem
Articles

Implementation of Material Flow Cost Accounting in the Wiring Harness Industry (Case Study of PT X in Jepara)

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  • Fitri Nurina Rahayu,
  • I Made Laut Mertha Jaya
Fitri Nurina Rahayu
Universitas Terbuka
Bio
I Made Laut Mertha Jaya
Universitas Mahakarya Asia, Yogyakarta
Innovation and Resilience in the Global Business Ecosystem

Published 2025-06-22

Keywords

  • Material Flow Cost Accounting,
  • Cost Accounting,
  • Cost Analysis,
  • Business continuity,
  • Business sustainability

Copyright (c) 2025 Fitri Nurina Rahayu, I Made Laut Mertha Jaya (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study aims to determine how the application of Material Flow Cost Accounting (MFCA) can be applied to the wiring harness industry so as to improve its operational performance efficiently and effectively. The method used in this research is qualitative descriptive analysis. This research was specifically conducted at PT X wiring harness industry in Jepara. The findings show that the implementation of MFCA at PT X Jepara has material loss costs consisting of energy costs, system costs and material costs. The author can use this information to manage the material cost of losses incurred by PT X Jepara by creating new products that are useful and have added value selling value.

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