الفهرس 
Material Flow Cost AccountingOnly 14 pages are availabe for public view
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Abstract
6-1 The main goal of this research is to discuss how the principles of MFCA and TOC may be used in conjunction with one another. The research demonstrates that MFCA and the TOC reflect different aspects of the production process and that concepts of both may be integrated to provide deeper insights into a firm’s underlying production process. And also clarifies how that integration gives greater support to achieve sustainable social responsibility. In attempting to construct a MFCA and TOC framework, the researcher used the constructive approach. It means problem solving through the construction of frameworks, models, diagrams, plans, etc. This research utilized a Case Study Research Method. A case study is a research method which focuses on understanding the dynamics present within single setting. The case study implies a single unit of analysis (King Tut Factory). It involves gathering detailed information about the unit of analysis with a view to obtaining in-depth knowledge. The methods used to collect data in case study include documentary analysis, interviews and observations. The collected data from interviews, documentary and observation had been analyzed by applying proposed framework. After conducting this research, the researcher concluded the following results: ➢ The problems in performance measurement and management resulted due to the competitive pressures that firms are facing in today’s business environment. So that, firms should pay more attention to managing the firm’s performance in order to continue and face in competition ➢ After reviewing the previous studies, there were very few studies that presented the idea of integration between MFCA and TOC. In chapter two, the researcher introduced historical and development of MFCA in details then try to cover most of aspects relate to it such as component, the main concepts related to the system of MFCA, stages of MFCA, benefits and limitation of applying MFCA, the substantiation of MFCA application and finally the difference between MFCA and traditional cost accounting. In chapter three, despite there were a lot of studies presented TOC but researcher tried to present TOC environment during following titles: Historical background of TOC, concept, perspectives of TOC, five focusing steps of TOC, thinking process and DBR, measurement of TOC, strengths and limitations of TOC, the difference between TOC and traditional cost accounting and finally features of TOC environment. In chapter four, the purpose of this chapter is to present theoretically and practically mutual complementarity between MFCA and TOC through analysis range of MFCA, TOC and sustainable social responsibility; consider mutual conflicts and complementarity between both MFCA and TOC to achieve material loss reduction and protecting environment. In chapter five, the purpose of this chapter is to develop MFCA and TOC framework for King Tut yarn Factory as a subunit within oriental weaver’s international company. This framework would help in better measuring and managing the firm’s performance. The researcher had chosen oriental weaver because they use modern machines and they always search for new ways to develop their products.