Analysis of the potential implementation of Material Flow Cost Accounting (MFCA) in muslim fashion SMEs Y

Purpose: Conducting analysis on the current inventory control and proposing suggestions improvements related to in SMEs Y using Material Flow Cost Accounting (MFCA) approach. Research methodology: This research adopts a case study approach with methods including observation, document interviews. Results: Based summation of raw material costs, energy system total allocation product costs loss can be calculated. In cost flow matrix, it is concluded that company experiences 7.5%. fact, every production stage generates waste, although percentage may not always significant, by reducing percentage, enhance efficiency its production. Limitations: The focus manufactured firms especially limits generalizability findings other sectors economy scalability. Contributions: results this used as consideration formulating policies management fashion Indonesia, particularly for managing their if they intend implement processes.