Material flow cost accounting for aluminum gravity die casting in electrical products manufacturing

This introduction paper is based on the paper "Material flow cost accounting for aluminum gravity die casting in electrical products manufacturing" published by "Journal of Business and Industrial Marketing".

Figure 3 Manufacturing process of gravity die casting
Figure 3 Manufacturing process of gravity die casting

1. Overview:

  • Title: Material flow cost accounting for aluminum gravity die casting in electrical products manufacturing
  • Author: Chetanraj D.B. and Senthil Kumar J.P.
  • Year of publication: 2024 (August)
  • Journal/academic society of publication: Journal of Business and Industrial Marketing
  • Keywords: MFCA, Negative product cost, SMEs, India

2. Abstract:

Purpose - This study aims to determine the best way to apply material flow cost accounting (MFCA) in an SME environment with the goal of visualizing negative product cost during the manufacturing process and pinpointing places where improvements can be made.
Design/methodology/approach – This study uses a case study approach to demonstrate the usefulness of the MFCA tool in an SME in India that produces aluminum energy products used in the electrical power sector through gravity die casting.
Findings - According to the results, the company's gravity die casting has a negative product cost margin of 27.38% as a result of MFCA analysis. It is also determined that the negative material cost is Rs. 22,919, the negative system cost is Rs. 462 and the negative energy cost is Rs. 1,069 for processing 300 kg of raw material. The typical monthly raw material processing for this company is 45,000 kg.
Originality/value – This research shows that MFCA's implementation will improve the company's environmental consciousness and bottom line. To the best of the authors' knowledge, this study is the first to implement MFCA in aluminum gravity die casting of electrical parts manufacturing.

3. Introduction:

The global demand for raw materials is projected to double by 2060, leading to an inevitable increase in production waste. India's manufacturing industry has significantly expanded, particularly with the "Make in India" initiative. Micro, small and medium enterprises (MSMEs) play a crucial role, contributing to around 30% of India's GDP and about half of its total exports. This rapid economic and technological development increases demand for raw materials, straining resources and generating more waste, which contributes to pollution and climate change. Waste recovery is a key strategy for improving environmental and economic performance.

SMEs often lag behind large corporations in waste management. While various environmental management techniques exist, few holistically consider environmental and financial performance, and most are designed for large businesses. Material flow thinking, facilitated by material flow cost accounting (MFCA), can help integrate technical, financial, and ecological perspectives. MFCA, a tool within environmental management accounting (EMA), attributes financial responsibility for waste, aiming to improve economic performance while reducing negative environmental impacts.

The National Productivity Council (NPC) of India advocates for MFCA implementation. However, MFCA application in India is still nascent, especially in SMEs, despite the critical need for environmentally responsible production due to rapid industrialization. This study addresses the gap by focusing on MFCA implementation in an Indian manufacturing SME.

4. Summary of the study:

Background of the research topic:

The research is set against the backdrop of increasing global raw material consumption, associated waste generation, and the environmental impact of industrial activities. In India, the "Make in India" campaign has spurred manufacturing growth, with SMEs being significant contributors to the economy and exports. However, SMEs often face challenges in waste and environmental management due to limitations in funding, manpower, and knowledge. There's a pressing need for SMEs to adopt environmentally responsible practices.

Status of previous research:

Material flow cost accounting (MFCA) originated from environmental management programs in Germany in the late 1980s and early 1990s, eventually being standardized in ISO 14051. MFCA quantifies material flows in both physical and monetary terms, aiming to improve economic performance and reduce environmental impacts. It has been successfully implemented in various industries globally, including coal mining, chair production, brewing, electronics manufacturing, and agricultural waste recycling.
Literature reviews indicate that MFCA research in India and other developing countries is less prevalent compared to developed nations (as shown in Figure 1). While MFCA can cut costs and environmental impact throughout the supply chain, its implementation typically starts at the corporate level. Some studies explore MFCA integration with other tools like ERP, life cycle assessment, and life cycle costing. Most MFCA research is case study-based, with fewer systematic literature reviews, model development studies, or questionnaire-based research.

Purpose of the study:

This study aims to deploy the MFCA tool within a small and medium-sized enterprise (SME) in India engaged in manufacturing energy products from aluminium ingots or alloys. The purpose is to visualize and calculate monetary and material costs of a production procedure and determine where savings might be made. The study seeks to demonstrate how MFCA implementation can improve a company's environmental consciousness and bottom line, encouraging other SMEs in developing countries to adopt MFCA for sustainability.

Core study:

The core of the study involves implementing MFCA in an Indian SME (Company "A") that manufactures aluminum electrical products using gravity die casting. The study tracked the company's operational performance for nine months to investigate the effects of MFCA on its economy and environment. The research involved:

  • Applying MFCA to a specific product ("twin pad with 250 spacing").
  • Delineating the manufacturing process into quantity centres (QCs).
  • Collecting and analyzing data on material, energy, and system costs for each QC.
  • Calculating positive and negative product costs.
  • Identifying areas for improvement to reduce waste and enhance efficiency.
  • A follow-up study on pressure die casting for the same part to compare material efficiency.

5. Research Methodology

Research Design:

This study utilized a case study research design. This approach was chosen for its suitability in answering "what" and "how" questions, establishing causal links, and narrowing the gap between academic research and practical application. Case studies are particularly well-suited for exploratory research and understanding the MFCA implementation process and its effects on economic and ecological efficiency.

Data Collection and Analysis Methods:

Data were collected through:

  • Direct observation of the manufacturing processes.
  • In-depth, semi-structured interviews with the assistant production manager and quality inspection manager.
  • MFCA-related resources such as presentation slides, visualizations, and reports.
    A data collecting period of 25 days was determined for the MFCA analysis.
    The ISO 14051 criteria were used to categorize products into positive and negative groups. The plan-do-check-act (PDCA) continuous improvement cycle principles, as inspired by ISO 14051:2011, guided the MFCA implementation stages (visualized in Figure 2). The manufacturing process was delineated into five quantity centres (QCs) based on the material balancing principle of ISO 14001. Input costs and waste disposal costs for each QC were calculated, and positive and negative product costs were determined using the mass balance idea.

Research Topics and Scope:

The research was conducted in "Company A," an SME in Bangalore, India, that manufactures high-quality equipment for the electrical power sector through "Gravity Die Casting."

  • Specific Process: Aluminum gravity die casting.
  • Specific Product: The "twin pad with 250 spacing" manufactured using Die No. 404 was chosen as the MFCA implementation target.
  • Scope of MFCA Analysis: Processing of 300 kg of raw material (Aluminum alloys LM6), corresponding to the electrical furnace capacity.
  • Quantity Centres (QCs): The process was divided into five QCs: QC1 Melting and degassing, QC2 Selection of die, QC3 Fettling, QC4 Deburring, and QC5 Assembly.

6. Key Results:

Key Results:

  • The MFCA analysis for processing 300 kg of raw material (LM6 aluminum alloy) revealed a total negative product cost of Rs. 24,450, which is 27.54% of the total cost (Rs. 88,774).
  • The negative product cost components were:
    • Negative material cost: Rs. 22,919 (30.14% of total material cost is negative output).
    • Negative energy cost: Rs. 1,069 (13.17% of total energy cost is negative output).
    • Negative system cost: Rs. 462 (10.02% of total system cost is negative output).
  • Material Loss by QC:
    • QC1 (Melting and degassing): 10% material loss (30 kg), amounting to Rs. 7,050. This includes 4% burning loss (unavoidable) and 6% due to dross and labor inefficiency (spillage).
    • QC3 (Fettling): Highest material loss of around 25%. For 270 kg input, 67.5 kg was negative output (runner, raiser, chips, shavings), costing Rs. 15,868.58.
  • The company processes approximately 45,000 kg of aluminum per month. Extrapolating the 300 kg analysis, the monthly material loss in QC1 (10%) would be 4,500 kg (Rs. 10,57,500) and in QC3 (25% of the remaining 40,500 kg) would be 10,125 kg (Rs. 23,80,286.25).
  • Improvement Areas Identified:
    • Reducing labor inefficiency in QC1 through training and awareness.
    • Adopting recycling loop closure for spilled metal in QC1.
    • Using pressure die casting instead of gravity die casting to reduce material loss (runner, raiser) in QC3 significantly (from 25% to 6.2% in follow-up study).
  • Follow-up Study (Pressure Die Casting):
    • Material loss in QC3 reduced from 25% to 6.2%.
    • Material loss in QC1/QC2 reduced by 1.5% due to labor efficiency.
    • Overall negative output cost reduced to 11.89% of total costs (Rs. 10,752 out of Rs. 90,430).
  • The study provides practical guidance for MFCA implementation in manufacturing companies (Figure 7).

Figure Name List:

Figure 4 Labour inefficiency in handling raw material in QC1 and QC2
Figure 4 Labour inefficiency in handling raw material in QC1 and QC2
  • Figure 1 Number of MFCA research among different countries
  • Figure 2 MFCA implementation steps adopted from Sahu et al. (2021)
  • Figure 3 Manufacturing process of gravity die casting
  • Figure 4 Labour inefficiency in handling raw material in QC1 and QC2
  • Figure 5 MFCA implementation
  • Figure 6 Positive and negative cost allocation based on MFCA analysis
  • Figure 7 MFCA practical guidance and instructions

7. Conclusion:

The success of India's small and medium-sized enterprises (SMEs) is vital for inclusive economic growth. A growing environmental consciousness among SMEs is leading them to adopt sustainable practices. MFCA is an effective Environmental Management Accounting (EMA) tool for achieving material efficiency, reducing waste, and contributing to sustainability goals.

This study demonstrated the application of MFCA in an Indian SME's aluminum gravity die casting operations. The implementation provided insights into material flow productivity, identified significant negative product costs (primarily material losses in QC1 and QC3), and highlighted areas for improvement. The "what" (areas for change) and "how" (solutions for enhancement) of MFCA deployment were addressed, showing that MFCA can help companies become more competitive through better material flow management.

For Indian MSMEs, sustainable production can improve competitiveness and stakeholder relations. Tools like MFCA are crucial for process enhancement and resource saving. Creating a supportive environment for MFCA adoption in India's SMEs is important. The study's findings, including the step-by-step implementation process and practical guidance, can aid SME executives in applying MFCA to boost economic and environmental performance and encourage wider adoption of sustainable manufacturing practices. Despite limitations such as a single-part focus and averaged cost quantifications, the research contributes to MFCA literature by providing an action-based study in an SME in a developing economy.

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9. Copyright:

  • This material is a paper by "Chetanraj D.B. and Senthil Kumar J.P.". Based on "Material flow cost accounting for aluminum gravity die casting in electrical products manufacturing".
  • Source of the paper: https://doi.org/10.1108/JBIM-12-2023-0762

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