The paper studies theories of material flow cost accounting (MFCA). The purpose of this paper is to analyse the reality in material management in Viet Nam thermal power plants (TPP). Research is based on the material flow theory, MFCA, the material balance for effective management of the production and material wastes during the manufacturing process. Costs in producing process based MFCA are included material cost, energy cost, system cost and waste management cost. By analysing the case study in Quang Ninh TPP, this paper identifies the flow of coal in TPP as a basis for determining losses for business and society. |
