Material Flow Cost Accounting (MFCA) is a new cost accounting method which enables the identification of improvement opportunities in terms of material consumption and accrual of costs. Until now, no meta-analysis concerning MFCA has been undertaken. 73 case studies about MFCA use in companies have been analyzed and synthesized in order to determine the effects and drawbacks experienced by these companies when implementing and applying MFCA. The focus of the case studies was MFCA, although, the reported effects cover a broad spectrum. By comparing and synthesizing over 700 statements in the case studies, a clear picture of the experiences reported by companies after having applied MFCA is presented. Whilst the majority of the case studies describe positive effects of MFCA, the reader must consider the described effects with caution, as the insights provided are the best that can be achieved given the limited availability of data. This research may be helpful in practice when considering whether to use MFCA, and in theory as a basis for further research due to its rich description of aspects of the application of MFCA in practice.

中文翻译：

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物流成本会计对公司有什么影响？：来自案例研究分析的证据

材料流成本会计 (MFCA) 是一种新的成本会计方法，它能够识别材料消耗和成本应计方面的改进机会。到目前为止，还没有对 MFCA 进行过荟萃分析。已经分析和综合了 73 个关于公司使用 MFCA 的案例研究，以确定这些公司在实施和应用 MFCA 时遇到的影响和缺点。案例研究的重点是 MFCA，尽管报告的影响范围很广。通过比较和综合案例研究中的 700 多个陈述，清晰地呈现了公司在应用 MFCA 后报告的经验。虽然大多数案例研究都描述了 MFCA 的积极影响，但读者必须谨慎考虑所描述的影响，因为所提供的见解是鉴于可用数据有限而能够实现的最佳见解。本研究在考虑是否使用 MFCA 时可能会在实践中有所帮助，并且由于其对 MFCA 在实践中的应用方面的丰富描述，在理论上可以作为进一步研究的基础。