Implementation of Material Flow Cost Accounting System to Optimize and Increase Financial Efficiency in a Chlor-alkali Production Complex: Electrolyzer Department

This study examines the implementation of Material Flow Cost Accounting (MFCA) in a chlor-alkali complex, focusing on the electrolyzer section in chlorine production. By use of the MFCA method, the research aims to reduce waste and improve productivity. Analyzing material flows and associated costs reveals hidden inefficiencies related to negative products or waste and their costs, creating opportunities for optimization. Calculations indicate that 72% of the product's weight is negative, corresponding to a 71% financial loss. It is predicted that implementing MFCA-based improvements will result in a 4% reduction in waste and a significant increase in product output. These findings not only highlight the effectiveness of MFCA in waste reduction but also emphasize its positive economic impact, enhancing resource efficiency and overall profitability in the electrolyzer sector. The results of this study have the potential to be applied to other enterprises and contribute to the development of sustainable industrial practices.