Research Article
Material Flow Cost Accounting: A Literature Review To Encourage Research In The Industrial Revolution 4.0 Implementation Era
@INPROCEEDINGS{10.4108/eai.7-11-2019.2295246, author={Wijaya Triwacananingrum and Y Anni Aryani and Doddy Setiawan}, title={Material Flow Cost Accounting: A Literature Review To Encourage Research In The Industrial Revolution 4.0 Implementation Era}, proceedings={Proceedings of The First International Conference on Global Innovation and Trends in Economy, InCoGITE, 7 November 2019, Tangerang, Banten, Indonesia}, publisher={EAI}, proceedings_a={INCOGITE}, year={2020}, month={5}, keywords={analytical method material flow cost accounting (mfca) bibliography literature review revolution industry 40 era}, doi={10.4108/eai.7-11-2019.2295246} }- Wijaya Triwacananingrum
Y Anni Aryani
Doddy Setiawan
Year: 2020
Material Flow Cost Accounting: A Literature Review To Encourage Research In The Industrial Revolution 4.0 Implementation Era
INCOGITE
EAI
DOI: 10.4108/eai.7-11-2019.2295246
Abstract
To face the Industry Revolution 4.0 era that has started to be implemented, strategic courses of action need to be done. Therefore, scholars and businessmen/women need to conduct researches that are in line. In this study, the researchers try to describe the development of Material Flow Cost Accounting (MFCA) research from 31 journal articles, and selected 25 published on Scopus Quartir Rank 1 (Q1) from 2008 to 2018. This study classifies articles based on the publication year, countries the research was conducted, the journal published, the research method used, and the significance of MFCA. This study also wants to see the suitability of countries that have sensitivity about the need for this MFCA to be applied and in the viewpoint of publication. MFCA is a form of cost calculation that aim to increase efficiency and eliminate hidden profit. This has the same value as the Revolution Industry 4.0 era.
