one of the most important issues in the plant layout design especially in mass production organizations with high inter-plant logistics is‘material flow and inter-plant traffic analysis and its effects on the production capabilities or pauses in production lines. in this paper the inter-plant traffic analysis issue on the basis of single channel queue model (m/m/1) is analyzed in a carmaker c...

The experimental investigation of material flow in rotary drums is studied. An equipment in the size of pilot-scale was used to collect experimental data for investigation of validity of the conventional steady-state model of material flow in rotary drums. Also, the transient data of the time required for material movement in the empty drum up to any specified cross section are also reported. T...

The purpose of this study is to test and determine the application Material Flow Cost Accounting in improving green accounting. Furthermore, aims examine whether has an impact on a company's profitability. research topic used basic materials chemical industry companies listed Indonesian Stock Exchange (IDX) during period 2018-2020. data are from annual report. Features descriptive statistical t...

today the domain of competition in production and operation has been changed to supply chains for independent firms. in this problem material flow is very important among three flows, financial, information and materials. traditional approach is dominated in supply, production and distribution planning at most iranian industrial cooperation. it means that each of these unit are planning their a...

the abrasive flow machining technique uses a self-deforming tool, an abrasive laden media that is passed back and forth in the passage geometry of the hollow workpiece with the assistance of two hydraulically operated cylinders placed opposite to each other. the material is removed by abrasion generating finer surfaces in the area where flow is restricted. but this method has a low material rem...

In this study, tactical decisions considering the material and financial flows in a supply chain have been made. To achieve these aims and some effective solutions, a multi-objective mathematical model proposed for an integrated supply chain master planning problem. The multi-product, multi-period and capacitated supply chain network has three objective functions. Two first objective functions ...

Management-prepared financial statement projections are an important component of the income approach to business valuation, specifically the discounted cash flow valuation method. And, the discounted cash flow valuation method is frequently used and assigned material weighting in the business valuation performed for gift tax, estate tax, and generation-skipping tax purposes. This discussion co...

Report of Independent Auditors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F-2 Consolidated Balance Sheets as of March 31, 2002 and 2003 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F-3 Consolidated Statements of Operations for the Years ended March 31, 2001, 2002 and 2003 . . . . . . . . . . . ...