Applying Material Flow Cost Accounting and Two-Dimensional, Irregularly Shaped Cutting Stock Problems in the Lingerie Manufacturing Industry

The textiles and garment industry plays an important role in Thailand’s economic growth, despite facing competition product quality rising production costs. Meeting diverse consumer needs satisfaction has become increasingly difficult, as environmental issues a major concern for firms internationally. Entrepreneurs require sophisticated strategic management techniques to maintain organizational productivity. Growing industries generate material losses, while negatively impacting the environment. Companies may account their waste, but reality, actual productivity is much lower, since hidden wastes are mostly unaccounted unquantified. A key barrier reducing waste that potential cost savings by revising processes not calculated. To solve this problem, flow accounting (MFCA) was introduced reduce negative costs ladies’ lingerie company identifying evaluating quantity of concealed waste. An effective meta-heuristic called Two-Dimensional Cutting Stock Problem—Tabu Search algorithm (2DCSP-TS) then proposed based on idea finding layout minimized bin length. multi-phase arrangement strategy embedded it can obtain near-optimal conditions solving realistic-sized problems. illustrate effectiveness methods, numerical experimental results were compared with those current practice. From experiments, found technique efficient method