• SIJUADE OLUWATOYIN JUMOKE

The study examine the introduction of Material Flow Cost Accounting to a bakery production process , the accounting function has a crucial responsibility part in producing both financial and non-financial waste information to managers in making informed waste reduction decisions. The failure of the current accounting systems in providing sufficient waste information is the concealment of waste information in overhead accounts. To eradicate production inefficiencies, there is a need for managers to accurately access waste information in order to be able to make informed waste-reduction decisions. In response, the researcher implemented the MFCA model in a Bakery production process to capture and analyse waste information into volume and cost. Though countries like Japan, Germany, and Austria conducted MFCA-related studies, nonetheless, it has not gained attention in Nigeria, hence, continued unexplored. The study implemented the MFCA model in a bakery to create awareness and demonstrate its usefulness to support managers in making informed waste-reduction decisions in a Bakery .The study used an exploratory approach in AllMate Bakery to know the degree to which current accounting systems supply waste information in support of its waste management decisions. Besides, the study examines why the current accounting system in the bakery is insufficient to provide transparent and visible waste information in support of waste reduction decisions in the AllMate Bakery. An understanding of the current accounting system to support waste-reduction decisions in the bakery is essential. Moreover, expanding and implementing the MFCA model to enhance waste-reduction decisions in a bakery is an unexplored area of research. In the AllMate Bakery, there are currently no established accounting systems to record bakery waste information. In employing an exploratory case study method and in-depth interview, also used the Umberto Efficiency+ software to analyse the raw data collected at the various levels of the production process . Findings from the AllMate Bakery shows the inability of the bakery owners to envision their material usage inefficiency. Besides, this means that the monetary value of their inefficiencies and their organisational environmental responsibility non-existent with ecological consequences. Hence, the managers have no means of understanding the degree of their environmental impact and cannot pursue any improvement plan to correct inefficiencies in production processes.

decision-making tool; material flow cost accounting; current accounting system; waste information; environmental management system;

"EXPANDING MATERIAL FLOW COST ACCOUNTING TO ENCHANCE RESOURCE EFFICIENCY IN A BAKERY ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 6, page no.a317-a340, June-2025, Available :http://www.jetir.org/papers/JETIR2506037.pdf

"EXPANDING MATERIAL FLOW COST ACCOUNTING TO ENCHANCE RESOURCE EFFICIENCY IN A BAKERY ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 6, page no. ppa317-a340, June-2025, Available at : http://www.jetir.org/papers/JETIR2506037.pdf